Interleaved Versus Split Stereo Audio Files
Digital audio can send a stereo signal within a single stream by interleaving the digital 
samples during transmission and deinterleaving them on playback. The way the signal 
is stored is unimportant as long as the samples are properly split to left and right 
channels during playback. With analog technology, the signal is not nearly as flexible.
Split stereo files are two independent audio files that work together, one for the left 
channel (AudioFile.L) and one for the right channel (AudioFile.R). This mirrors the 
traditional analog method of one track per channel (or in this case, one file 
per channel).