The files have a .m extension, and when viewed in a HEX editor the first lines all start with mxb...
Here's the file list I've got:

And here's the first line in a hex editor:

I would link to my Reddit thread, but it links to the single forum thread I found discussing it, which includes a download of the files. Not sure if that's ok here.
I would very much like to extract the ROMs from these, for archival purposes and to check the hash data against existing dumps.
Here's a link to the details of this particular collection: https://segaretro.org/Sega_Vintage_Coll ... dd_%26_Co.