And jeez what happened to it anyways? It actually used to be pretty decent back in the 98/XP/7 days :(
Everything is a .wav, you just lack the frequency hearing range.
Back when /dev/dsp existed, you could pipe any data to it, and it'd treat it like PCM data. Wav files sounded like they were supposed to. Everything else sounded like... well, also like they're supposed to, i guess.