RACE 07 - car sound audio format?


Does anyone know what the audio format is for cars in RACE 07? There seem to be two types of car sounds in this sim - the "regular" WAV files (easy), but then there are other files with a ."WAV" extension which are completely unknown to any audio decoding or decompression software I have. An example are the sounds for the WTCC 1987 BMW E30 M3 - the sound folder for that car is full of these ".WAV" files which so far haven't been recognised by any software I have thrown at them, including Sound Forge Pro, dBPowerAmp and even (in desperation) my copy of Movie Studio Platinum!!

They must obviously be some sort of file in an audio container, but stuffed if I know what they are or how to at least convert them to regular WAV files given that the sim should be able to use those.