I just tried putting a few WAV files onto a DVDR. Using Maestro to author, it would not accept the WAV files extracted off a CD using EAC. Used Goldwave to re-sample to 48Khz, saved as 16bit stereo WAV and now accepted. Re-sampled one track to 96khz and saved 24bit stereo wav, it was also accepted.
It would not compile without a Movie file, so I just made up a very simple graphics file (720x576 PAL or 720x480 NTSC) in Paint Shop Pro that said "Song # 1" and saved as a JPG. Loaded the Audio file into Movie1 then the JPG and stretched it to the length of the audio. Did the same for each track onto its own Movie tab. You can put 99 movies onto a DVDR max. The 48khz files were about 40-44meg long each (would differe bepending on audio file length) and the 96khz one was 117meg in size. So you would be able to get 99 48Khz files onto 1 DVDR no probs.
Complied to DVD format with Maestro, burnt as a UDF/Iso format with Nero and it played back fantastic on my Hitecker DVD Player. Comparing the original CD and the new DVD sound quality, I could not hear any difference when both played from the DVD player, but then I'm no expert in audio.
I'm sure there are other solutions, I just thought I would try it out with tools I have and it worked fine.
By the way what I just made is NOT a DVD-Audio disk, just a DVD Video disk with basically no video and audio only.
You could convert the original WAV files to AC3 format if they are long audio tracks and you want to get the 99 onto the one DVDR as AC3 files are substantially smaller than WAV files.
To get more than 99 tracks per DVDR, each "movie" can have 8 audio tracks. You could put one music album on say Track1 of each movie and another album on Track2, etc . Just some food for thought, lots of combinations to play with.
Cheers,
CM