Audio sources do not always share a format. An introduction may be MP3, a voice track WAV and another segment FLAC. A decoder-based merge avoids manually converting each file first.
Can MP3, WAV and FLAC be merged together?
Yes, when the merge engine can decode the inputs. Audio merger accepts several files and produces one result. File order matters because the tracks are concatenated sequentially.
WAV is a practical output when more processing follows. You can then use the audio converter to create MP3, FLAC, OGG, Opus or M4A. WAV to MP3 explains why final encoding is often best after the other transformations.
Trim unnecessary sections first with Audio trimmer. If levels differ strongly, consider volume adjustment.