Programs enabling conversion of the file:
If your objective is to convert the file from M2S to the file MP4, you can use any of the applications listed. M2S to MP4 conversion process in every program intended for this purpose (so-called converters) is very intuitive and everyone is able to manage converting a file.
However, bear in mind that the list may also include programs to support and work with the indicated extensions M2S and MP4 - and not only converters. In such a case, you need to open the source file M2S and from the options available in the program, choose ”Save as... MP4" or "Export to MP4".