The M4R file type is primarily associated with 'iPhone' by Apple Inc.. This is basically a renamed AAC (M4A) file.
MPEG-4 Part 14 or MP4 is a digital multimedia format most commonly used to store video and audio, but can also be used to store other data such as subtitles and still images. Like most modern container formats, it allows streaming over the Internet. The only official filename extension for MPEG-4 Part 14 files is .mp4, but many have other extensions, most commonly .m4a and .m4p. M4A (audio only) is often compressed using AAC encoding (lossy), but can also be in Apple Lossless format. M4P is a protected format which employs DRM technology to restrict copying. MPEG-4 Part 14 (formally ISO/IEC 14496-14:2003) is a standard specified as a part of MPEG-4.