For those with PC surround sound setups, MKV supports FLAC and DTS-HD audio tracks that AVI simply cannot handle. Tips for the Best Viewing Experience
allow you to stream these local movies from your PC to VR headsets, supporting 2D, 3D, and 360-degree video in formats including MKV and AVI. Sky Q Integration : New Sky hardware, such as the Sky Q Ultra HD box , supports resolutions up to 2160p (4K) and features like Dolby Atmos pass-through
If you are building a library of files, you face a choice. Here is the technical comparison.
If you want true HD (1080p or 4K) from a "Sky New" source, choose MKV . Only use AVI for very old or low-resolution content.