Whatever the recording, audio just wants to be heard: the trick is picking a shape that plays where you need it. It comes from wherever your camera, screen recorder or download made it.
WAV is audio with nothing taken away: every sample intact, every megabyte accounted for. Raw PCM samples in a RIFF wrapper. No compression of any kind. That makes it the right destination when what you need is recording, editing and mastering, where every last bit matters.