WAV (or WAVE) is actually the first full-fledged audio format with good sound quality. It was developed quite a few years ago by the joint efforts of Microsoft and IBM. Sometimes this format is even called “Audio for Windows,” because it is the standard for storing audio stream for a traditional Windows desktop computer. Full name - Wave Audio File Format. The short name is derived from the English word wave ("wave"). The peculiarity of this format of digitized audio stream is the lack of compression. WAV files take up too much space, but it is ideal for storing high quality files in their original form.
MKA is an audio container format. It supports some types of audio compression algorithms. The .mka file extension belongs to the Matroska format (Matröška, Matryoshka). Thus, it serves to specifically designate the file type "Matroska Audio File" (Matroska Audio File). Matroska is an open cross-platform standard. It is a modern extensible multimedia container format. It is error resistant. It is suitable for streaming HTTP / RTP. Supports multiple subtitle tracks, audio, video. The Matroska standard is supported in the native mode by many software players and hardware devices, including, for example, receivers, televisions, smartphones, etc. A .mka file is a regular Matroska container that has one or more audio tracks. They are encoded by any of the supported codecs. In most cases, AAC and AC3 (Dolby Digital) codecs are used. Playing a .mka file needs the support of the standard Matroska container format. But not only. There must also be a specific audio codec with which the tracks are encoded. Often, MKA files are used as external audio tracks for movies in other languages. Or with other content, or with sound quality. Say multi-channel sound, director’s comments. .Mka audio files are used as containers for high-quality multi-channel music.