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.
WAV is an audio file that is associated with Microsoft Windows. It is the default audio format for Windows. But it supports almost all the Operating Systems. WAV files are comparatively larger than MP3 files. It is mostly used to create music files in audio cd. It can save music files at different bit rates.
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