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OPUS file is an audio file created in the Opus format, a lossy audio format designed for streaming on the Internet. It uses both SILK (used by Skype) and CELT (from Xiph.Org) codecs and supports variable bit rates from 6 kbps to 510 kbps. Opus is a completely open source, royalty-free, highly versatile audio codec. Opus is good for streaming both speech and music over the Internet. The Opus codec is used for Voice over IP (VoIP), video conferencing, in-game chat. The Opus format is supported by various software, including the TeamSpeak VoIP application, the Mozilla Firefox browser, the GStreamer framework, and the VLC media player. The main advantages of OPUS are the high audio quality and good compression achieved through dynamic adaptive streaming.
M4A is a file extension used in compressed MPEG-4 audio files that have a lossy compression algorithm. M4A is pretty much very similar to another popular compressed audio format, but is designed to have better quality in the same or even smaller file size. The M4A format was developed by Apple in 2004 and is based on the QuickTime format. Music available for purchase on iTunes usually uses M4A recordings. Many M4A files are encoded with the Advanced Audio Coding (AAC) lossy codec to reduce file size. Some M4A files may use the Apple Lossless Audio Codec (ALAC) instead. The M4A format provides good compression with high sound quality. Any compatible media player will work to play M4A audio, including Apple iTunes, Windows Media Player, VideoLAN VLC media player, Nullsoft Winamp, Apple QuickTime Player, and others.