I attach one file.act and its conversion tinto wav format. This format is recorded by my MP3 stick in LongPlay mode.
I was unable to convince sox to convert the file into an useful .wav file, althought according to documentation this should be possible.
The file is a short sequence, where I say "test" twice (with very low quality :-)
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Uploading doe not work, so the files are here:
http://www.dstoecker.eu/rec001.act (the ADPCM wav file) and
http://www.dstoecker.eu/rec001.wav (the conversion using the Windows software of that device).
The file's header indicates that it is PCM WAV, but that does not appear to be true. It's probably a proprietary format, but also probably a simple format. If you can obtain a specification for the format then please create a feature request referencing the specification (or better still, send in a patch :-)
I could make the windows converter software available if that helps.
I fear there will be no documentation available for the format. And I surely do not know enough of audio formats to make a patch even if I once wrote compression software :-)