In the MacRumors iPad forums, I've run into the question (see THIS) whether it's possible to (re-)add an AC3 track to an M4V file. (As you may already know, it's essential that you convert your videos, particularly high-resolution ones, to M4V / MOV / MP4 files so that the hardware decoder can play them back. There is no other way of playing other high-res formats back – other than jailbreaking, of course, and using the almighty XBMC.) I answer the question, with no less than two tutorials (along with their respective video), in a dedicated article. In addition, at the end of the article, I explain how you can quickly extract parts of a large(r) MKV file.
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