Just to make this absolutely clear for all:
A .MDF file is “typically” a SQL Server data file however it is important to note that it does NOT have to be.
This is because .MDF is nothing more than a recommended/preferred notation but the extension itself does not actually dictate the file type.
To illustrate this, if someone wanted to create their primary data file with an extension of .gbn they could go ahead and do so without issue.
To qualify the preferred naming conventions: