Great share!
The m2v file is the video, the ss2 is the audio. If anyone wants to make it a single file you can download ffmpeg, open a command prompt, go to the folder where the torrent is saved and use either of the following commands:
"%FFMPEG_Dir%\ffmpeg.exe" -i A01_000001E0.m2v -i A01_A00001BD.ss2 -c:v copy -c:a flac -strict -2 "Captain Tsubasa - PS2 Opening_Lossless.mp4"
"%FFMPEG_Dir%\ffmpeg.exe" -i A01_000001E0.m2v -i A01_A00001BD.ss2 -c:v copy -c:a aac -vbr 5 "Captain Tsubasa - PS2 Opening_Lossy.mp4"
Where %FFMPEG_Dir% is the place where you saved the ffmpeg executable (it's going to be inside the "bin" folder from wherever you extracted it). The first one is without changing the audio stream (the resulting file should be around 81 MB) and the second one is with the audio stream encoded (it should be around 73 MB); you can choose your format.
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