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dunno the technicals but .cda is the format thats read by standard cd players. Your Janet Jackson CD's files are .cda.
WAV is a format that was created to play audio on your pc.

Although the audio data is somewhat the same, the file structure is not.
CDA is not a file persay but more of a bookmark. If you look at the CDA files on the CD, you will notice that they are only 1k in size. This is because it's not a file, but a pointer to a location on the audio CD where the song starts. Also, there is no file header since audio CD's are ONLY in one format, 44.1kHz sampling rate, 16bit stereo.
Wave files need the header information since they can be many different formats such as mono/stereo, 8/16/24/32bit and the sampling rate can vary as well. this header information is what tells the audio player which format the wave file has been recorded at.

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