The file format itself is exhaustively documented:
https://mmsp.ece.mcgill.ca/Documents/AudioFormats/WAVE/WAVE....
https://www.tactilemedia.com/info/MCI_Control_Info.html
https://www.loc.gov/preservation/digital/formats/fdd/fdd0000...
VLC has conveniently a list of all of the formats/subformats and their ids (including MP4/AAC):
https://chouquette.videolan.me/vlc/vlc__codecs_8h_source.htm...
Adobe documented all of the metadata fields they use (XMP) and how to reconcile with "native" metadata in MP4 audio streams and WAVE/RIFF streams with the XMP model.
https://web.archive.org/web/20180225154501/https://wwwimages...
Almost every professional container format could be an otape, but `.wav` is by far the most widely supported.