cmclout: Darksiders III Digital Extras (DLC) -- The GOG version has the soundtrack in MP3 format only, whereas the Steam version has the soundtrack in MP3, FLAC, and WAV formats.
Orkhepaj: Are there anybody who still uses WAV?
WAV is good for when you're doing work with the actual audio files, rather than just listening to them. For example, if you're going to use a program like Audacity or Ardour, it's easier to work with .wav files than to work with files that are already compressed, as if they're compressed, they need to be decompressed before use.
wav files are also useful for short audio clips that need to be played quickly and where compression isn't worth it, like sound effects in games. Playing a mp3 or flac file requires decompression, which takes some time and CPU resources; when you're trying to play a sound effect that's less than a second in duration, this does not make sense.
(You *can* convert between WAV and other formats, but that takes time and CPU resources, and there's no way to get back the data lost from a conversion to a lossy format like MP3 or OGG.)