DroidSound-E (Android player of many formats) and Audio Overload (http://www.bannister.org/software/ao.htm) was unable to play it, but according to this extension file is http://segaretro.org/Saturn_Sound_Format. If i open file in hexa editor i see something like this at the beginning
SEGAh`fūp"$&(*,`@Ver1.33 95/08/07SATURN(S) sampleNao V0.05 06/15Kas V0.00c, but what is sampleNao or Kas perhaps knows some Capcom interns
and game is Megaman 8? Because at the end is this (Rockman 8)
title=WoodMan
artist=SYUSAKU UCHIYAMA
game=ROCKMAN 8 ÉĀÉ^ÉčÉqĀ[ÉćĀ[ÉY
year=1997
genre=ACT
copyright=CAPCOM
And afaik, composers in Japan have some assistents (titled as operators) and music programmers, so composer perhaps "only" composes pieces on his music workstation and assistents adapt score for console thru their tools.