Don’t know if it is what you are looking for,
ELF/DWARF2 file types are used for simulation runs on Atmel AVR Studio for programs compiled under WinAVR.
Possibly used by other systems but not sure.
ELF/DWARF2 are compiled from C (just like motorola S-record or intel hex), but as far as a know ELF/DWARF, besides containing the executable, also supports debugging...