The *.m2v files are normally destined to be multiplexed (muxed), which is the process of adding audio data and perhaps other streams such as subtitles, before use. M2Vs are created by demultiplexing (demuxing) an existing MPEG-2, or by converting another video format to MPEG-2. The file extension m2v is mostly found with SFV Host Files.
Turtle Beach SampleVision files. SMP files are for use with the PC-DOS package SampleVision by Turtle Beach Softworks. This package is for communication to several MIDI samplers. All sample rates are supported by the package, although not all are supported by the samplers themselves. Currently loop points are ignored.