QUOTE(negritot @ Jan 9 2004, 06:58 PM)
No, OS X doesn't need file extensions at all, as long as the application writes the metadata info. Even without an extension or metadata, the OS has ways of determining filetypes.
I know that you can specify file type and creator, and I also know that this method - along with resource forks - is no longer used by Apple. They recommend that others move on as well, since they don't mesh well with other operating systems, other file systems and the BSD layers of Mac OS X. Thus my emphasis on reliable

Mac OS X, HFS and HFS+ supports files with two forks, and some metadata. In addition HFS+ supports an arbitrary amount of forks per file, and a good deal of metadata. However, since almost no other systems and file systems do this, and there isn't room for it within the standardised UNIX environment, it should be avoided.
QUOTE
The reason Apple chose M4A is to maintain the naming convention of MPEG2.
M2A = MPEG2 audio
M2V = video
MP2 = audio + video
Makes sense, no? And it's a much more valid reason than picking extensions because they're "cool."
Ah, if only it were so simple

The convention seems to be:
- M2A = MP2 = MPEG-1 layer 2 audio
- M2V = raw MPEG-2 video
- MP4 = MPEG-4 file containing any combintion of MPEG-4 video, audio and systems tracks
- M4A = MPEG-4 file containing nothing but AAC
- M4V = raw MPEG-4 video