this is a proprietary format developed by Microsoft. Users have noticed low error resilience: sometimes insignificant damage to the file can cause the file not to play. Besides this, the closed format hampers its proliferation outside of Windows platforms.
Grandstream ring-tone files. Whilst this file format can contain A-Law, μ-law, GSM, G.722, G.723, G.726, G.728, or iLBC encoded audio, SoX supports reading and writing only A-Law and μ-law.