I've just used two audio converters to convert .mp3 to .wav and the resultant files are type soundrec as described in the first post.
I've also searched using "Everything" and there are NO .wav files on any of my discs when there should be hundreds.
Taking one new file and looking at its properties I am told that its type is soundrec & opens with unknown application.
Oh how I hate Windows! I shudder to think how much time I have wasted because of this user-unfriendly system