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.
The maud file extension is associated with the Amiga MAUD audio format, developed by Electronic Arts and Commodore in 1985. The MAUD is used for an 8 or 16 bit Amiga sound format. Most likely obsolete.