The <audio> tag DOES NOT WORK with ".wav" files in MSIE. Not even in MSIE 9.
The <embed> and <object> tags will work with ".wav" in MSIE.
But then I just noticed: "Netscape browser." ???? Netscape is officially *DEAD*. Why why why would you choose a browser that is completely obsolete, no longer supported by ANYBODY, will never be updated further, etc.??? Netscape was bought by AOL, but even AOL gave up on in it in February 2008 when it realized it could never keep up with the modern browsers, such as Chrome and Firefox. In any case, I'm pretty sure that <audio> was never implemented in ancient Netscape.
An optimist sees the glass as half full.
A pessimist sees the glass as half empty.
A realist drinks it no matter how much there is.