MTS files, also called AVHCD files, are commonly used by Sony and Panasonic camcorders. AVHCD ("Advanced Video Codec High Definition") supports 720p and 1080p videos.
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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