SFML only supports wave files with the PCM format tag. However, there are PCM wave files that use the "extensible" tag. The extensible format supports PCM and non-PCM formats, and things like mapping channels to speaker positions. Any audio that can be put in a PCM format wave can be put in an extensible format wave.
I stumbled on this issue after trying to load some wave files I had converted using
sox. Turns out it's because it uses the extensible format when outputting a wave file with a bit depth greater than 16. Other sound processing applications might use this tag for PCM data. I found that Audacity can be configured to save wave files in this format, at least.
Would you like SFML to support this format? By support, I mean accepting integer-encoded PCM audio in a file with the extensible format tag, not supporting non-PCM formats or extra features (such as the channel-mapping feature mentioned above). If so, I would be happy to open an issue and create a pull request. Support just requires adding a little more header parsing.
The rationale for adding this feature is that it shields users from having to be concerned about a low-level detail--whether their PCM wave file is using the regular PCM format tag or the extensible tag.
Example of an unsupported file.Wave File Specifications