Thanks to both of you for your replies

@Klumbumbus - I’ve made a submission to the JOSM ticket you put me on to (#11017).

@nevw - I could convert the .3gpp files to .wav but I’d also have to change the references to them on each corresponding line of the gpx file. The lines themselves contain the dates and times, so I suspect a time stamp in each wav file is unnecessary. (OSMTracker also names each file by date and time, though I suspect this isn’t used for the purpose of showing the location on the map of where the file was created.)

I guess I could approach this by suggesting to the writers of OSMTracker that they might like to consider an option to save files in .wav format in real time instead of .3gpp or to create a converter for the .gpx file along with the .3gpp files retrospectively.
If I was up to it I’d write a macro so that I could do this automatically myself!

Thanks again.