As I can see, the content type for WAV, "audio/vnd.wave" was standardized:
http://tools.ietf.org/html/rfc2361[
^].
This is my test:
="1.0"="UTF-8"
<html>
<body>
<audio controls = "controls" >
<source src="test.wav" />
<p>Your user agent does not support the HTML5 Audio element.</p>
</audio>
</body>
</html>
It works, but only if I omit
type="audio/vnd.wave"
. I used Mozilla SeaMonkey v.2.30; for other browsers, support of this HTML5 element could be different. I still think it should work on nearly all non-nonsense browsers.
I already mentioned another solution, with transcoding of WAV on the fly or after uploading (I don't know your scenario) and discussed possible performance costs.
—SA