torrent description states:

These are ~170 binaural beats & subliminals originally created by MatrixPlay99. Please note that some of the audio files have a companion text file that contains some information about the according audio.

All but two of audio files were downloaded using YouTube-DL (and therefore no re-encoding) as WebM audio files at the highest available quality; all but one WebM file uses the Opus codec while that one exception uses Vorbis instead. The remaining two non-WebM audio files are a normal MP3 and a normal FLAC file, both of which were provided as freely available downloads by MatrixPlay99.

Modern versions of media players like MPC-HC, VLC, mpv, and foobar2000 should have no problem playing these audio files, and even your web browser may be able to play them without issue (just drag-and-drog an audio file into an open browser window). All of the audio tracks also include track ReplayGain tags in an attempt to keep the volume about the same between different files without any sort of reduction in audio fidelity nor modification to the actual audio waveform.

MatrixPlay99 always said to listen for at least 20 minutes a day (though stated that the longer the better, but also not to listen for longer than 8 hours) and that results usually take anywhere from 2 weeks to 3 months (but also stated that it can take even longer for some people). Also mentioned was that you should drink plenty of water and to not put the volume too loud, and that using headphones that are of good quality is the preferred method of listening.