M2TS is a video format that streams Blu-ray Disc Audio-Video (BDAV). This container is based on MPEG-2 that supports HD (720 and 1024) frames. Sometimes M2TS is used in AVCHD format. It is mainly used to save high definition video and audio in Blu-ray discs.
M4A is an audio file format that is very similar to MP4. It is a proprietary file format of Apple. iTunes store contains the audios as M4A format. It uses MPEG-4 codec to contain audio files. One of the basic differences between M4A and MP4 is M4A does not contain videos like MP4.
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