As other pointed out, WAV is perfectly taggable. It is part of its standard.
The RIFF header allows for tags like:
IART (artist)
INAM (title)
IPRD (product)
IGNR (genre)
ITRK (track number)
This is not sufficient, we are missing ALBUM
This can be solved by writing tags in a
info chunk.
LIST....INFO Meta data
INAM Track title.
IPRD The album title.
IART The artist who created this.
ICRD The creation date in YYYY-MM-DD format, however you should expect to see just YYYY in this field.
ITRK Track number.
ICMT A text comment.
IKEY The keywords for the project or file.
ISFT The software used to create the file.
IENG The engineer.
ITCH The technician.
IGNR Genre of content.
ICOP The copyright information.
ISBJ The subject.
IENG The name(s) of the engineer. Multiple names separated by a semicolon and a blank.
ISRC Source: the name of the person or organization that supplied the original subject of the file.
LIST....adtl Markers
labl An entry in an array containing an a label or name which is associated with the cue points from the "cue " tag in order to provide names for the markers. It seems to sit in its own LIST/INFO section separate from the meta data.
No provision for cover art. Tags like Composer, Orchestra, Soloist, Encoder, etc. are also missing. Obvious WAV can be tagged. Compared with the ID3 standard the tag set it is a bit limited.