M4A is an audio file format developed by Apple, often used for songs and other audio content in iTunes. It is based on the AAC codec and offers high compression with minimal loss of quality. M4A is ideal for digital music files due to its smaller size and efficient storage.
WAV is an audio file format developed by Microsoft and IBM, primarily used for storing high-quality uncompressed audio files. It offers excellent sound quality, making it ideal for professional audio editing and recording. While WAV files can be large in size, they preserve every detail of the original recording.