As an example see the mp3 file attached to this forum post, rendered by forum as a player.
Future major features
Moodlerooms Proposed Comments User Interface Updates
Agreed. I will update the specification, hopefully by the end of the day with a redesign based on the use of the file attachment for media and the removal of the HTML Editor.
I will also remove the comments tool bar setting in tinymce and the activation of the HTML editor in the commenting settings. I will leave file attachments as a setting for comments and the upload limit as well.