To make it readable for all computers
Convert Files to ISO Image || How to Convert Windows Files to ISO Image || Convert a Folder to ISO
IMG and ISO files are two common disk image file formats. They are often used to store, distribute, or backup the contents and file system of optical discs (CD, DVD, and Blu-ray Disc) to another disc or device.
Despite the many similarities and practical applications, ISO is widely accepted as the standard/format for disk images. ISO files are compatible with almost all operating systems (OS) and also with disc burning software. Many devices and OS have built-in tools that can extract and read ISO formatted disk files.
IMG files, on the other hand, are often compressed and therefore unreadable by some devices and disk imaging software. Because of this discrepancy in acceptance and compatibility, many users prefer to use disk images/files in ISO format.