M4A is AAC-encoded audio inside an MP4 container, Apple's preferred audio format. Higher quality than MP3 at the same bitrate (AAC is a generation newer than MP3). All Apple devices use it natively; iTunes/Apple Music ripped CDs as M4A by default. Compatibility on non-Apple devices has improved dramatically, most modern Android and Windows players read M4A directly.
How to open
All Apple devices, modern Android/Windows players, VLC, browsers (HTML5 audio). Older feature phones and some car stereos may need MP3 instead.