Strictly speaking, mame qsound-hle.zip is a BIOS (Basic Input/Output System) package. Unlike a game ROM (which contains the game code), a BIOS file contains the low-level instructions needed for the emulated hardware to talk to the virtual CPU.
is a crucial, modern BIOS-like supporting ROM file required by MAME (starting from version 0.201+) to emulate Capcom’s QSound audio hardware, which was used in many CPS2 and ZN arcade games. Mame Qsound-hle.zip
Do unzip mame qsound-hle.zip . MAME reads zip files natively. Strictly speaking, mame qsound-hle