: It could be a set of calibration tones used to test the "low-frequency" response of subwoofers or architectural spaces.

: In radio electronics, 10.7 MHz is a standard intermediate frequency for FM receivers. A file like "low-frequency-10" might be part of a library for Software Defined Radio (SDR) users experimenting with down-converting signals. Safety and File Integrity

: Sound designers often share archives of low-frequency "thumps," "rumbles," or sine wave sweeps for music production. The "10" may refer to 10 Hz , a frequency in the infrasonic range that is felt as vibration rather than heard as pitch.

Because this exact file name is not a standard industry benchmark, you should exercise caution before opening it: Hearing at low and infrasonic frequencies - PubMed

Based on the naming convention, this file most likely contains one of the following: