One of my customers raised an interesting question. They wanted to play WAV files from their Voicemail system... and it wouldn't.
The reason is - we don't support WAV files on Windows Mobile Media Player 10. (See 5.3 at)
http://www.microsoft.com/windows/windowsmedia/player/windowsmobile/faq.aspx
By default, you can play files in either Windows Media or MP3 format (this includes files with the extensions .asf, .wma, .wmv, and .mp3).