Audio files are podcasts because they're available in an RSS enclosure and therefore in a feed that is brought to you by your RSS utility. Otherwise it's a downloadable audio file that you have to go to the website to fetch.
Nomenclature
As the development of marketing technology continues at a breakneck pace, it's helpful for the industry to maintain consistency in terms. While this may not be possible with the tags you see in del.icio.us, the Adventures is Business Communications makes the distinction in the audio world: Podcast vs. Download:
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