MKV is the format that hoards: video, a dozen audio tracks and every subtitle, all in one box. It was born in 2002, the open-source Matroska project, and its real weak spot is playing on TVs, iPhones and editors that never learned to open the box.
Whatever the recording, audio just wants to be heard: the trick is picking a shape that plays where you need it. Stands in for any audio format Flippy can read: MP3, WAV, FLAC, AAC and friends. That makes it the right destination when what you need is any sound file: music, voice memos, podcasts, session exports.