Encoded The Devil Is A Part Timer into high quality MKV h.264 format with English, Japanese, and Director Commentary Audio and English Subtitles.

For playback all you need is the proper codec if you don't already have it. 
Combined Community Codec Pack (which I prefer) or the K-Lite Codec pack should give you all you need and more to play these back.

You should be able to hear audio just fine if you have one of the mentioned codec packs above. If you cannot hear any audio and do not want to install a codec pack for some reason, then you do not have and need the nero aac audio codec. As of today it can be found here.  
http://www.nero.com/eng/downloads-nerodigital-nero-aac-codec.php


SCREENSHOTS
 
http://i.imgur.com/dQgUffk.png 
http://i.imgur.com/8A74A1p.png 
http://i.imgur.com/jKnIL27.png 
http://i.imgur.com/lFynvlR.png 
http://i.imgur.com/EZJ96oV.png