2 reference files plus my try matching the format with:
ffmpeg -i ~/files/2.mpg -r 15 -s 176x220 -f mov -vcodec mjpeg -acodec pcm_s16be outputfile.mov
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Playing Sansa e200 demo.mov.
Quicktime/MOV file format detected.
ID_AUDIO_ID=0
ID_VIDEO_ID=1
VIDEO:  [mjpa]  176x220  24bpp  12.000 fps    0.0 kbps ( 0.0 kbyte/s)
ID_FILENAME=Sansa e200 demo.mov
ID_DEMUXER=mov
ID_VIDEO_FORMAT=mjpa
ID_VIDEO_BITRATE=0
ID_VIDEO_WIDTH=176
ID_VIDEO_HEIGHT=220
ID_VIDEO_FPS=12.000
ID_VIDEO_ASPECT=0.0000
ID_AUDIO_FORMAT=sowt
ID_AUDIO_BITRATE=0
ID_AUDIO_RATE=44100
ID_AUDIO_NCH=2
ID_LENGTH=52.92
==========================================================================
Opening video decoder: [ffmpeg] FFmpeg's libavcodec codec family
Selected video codec: [ffmjpeg] vfm: ffmpeg (FFmpeg MJPEG decoder)
==========================================================================
ID_VIDEO_CODEC=ffmjpeg
==========================================================================
Opening audio decoder: [pcm] Uncompressed PCM audio decoder
AUDIO: 44100 Hz, 2 ch, s16le, 1411.2 kbit/100.00% (ratio: 176400->176400)
ID_AUDIO_BITRATE=1411200
ID_AUDIO_RATE=44100
ID_AUDIO_NCH=2
Selected audio codec: [pcm] afm: pcm (Uncompressed PCM)
==========================================================================
AO: [oss] 44100Hz 2ch s16le (2 bytes per sample)
ID_AUDIO_CODEC=pcm
Starting playback...
VDec: vo config request - 176 x 220 (preferred colorspace: Planar 422P)
Could not find matching colorspace - retrying with -vf scale...
Opening video filter: [scale]
VDec: using Planar 422P as output csp (no 1)
Movie-Aspect is 0.80:1 - prescaling to correct movie aspect.
ID_VIDEO_ASPECT=0.8000
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Playing Revelations.mov.
ISO: File Type Major Brand: Original QuickTime
Quicktime/MOV file format detected.
ID_VIDEO_ID=0
ID_AUDIO_ID=1
VIDEO:  [mjpb]  160x208  24bpp  15.000 fps    0.0 kbps ( 0.0 kbyte/s)
ID_FILENAME=Revelations.mov
ID_DEMUXER=mov
ID_VIDEO_FORMAT=mjpb
ID_VIDEO_BITRATE=0
ID_VIDEO_WIDTH=160
ID_VIDEO_HEIGHT=208
ID_VIDEO_FPS=15.000
ID_VIDEO_ASPECT=0.0000
ID_AUDIO_FORMAT=twos
ID_AUDIO_BITRATE=0
ID_AUDIO_RATE=11025
ID_AUDIO_NCH=2
ID_LENGTH=52.80
==========================================================================
Opening video decoder: [ffmpeg] FFmpeg's libavcodec codec family
Selected video codec: [ffmjpegb] vfm: ffmpeg (FFmpeg MJPEG-B decoder)
==========================================================================
ID_VIDEO_CODEC=ffmjpegb
==========================================================================
Opening audio decoder: [pcm] Uncompressed PCM audio decoder
AUDIO: 11025 Hz, 2 ch, s16be, 352.8 kbit/100.00% (ratio: 44100->44100)
ID_AUDIO_BITRATE=352800
ID_AUDIO_RATE=11025
ID_AUDIO_NCH=2
Selected audio codec: [pcm] afm: pcm (Uncompressed PCM)
==========================================================================
AO: [oss] 11025Hz 2ch s16be (2 bytes per sample)
ID_AUDIO_CODEC=pcm
Starting playback...
VDec: vo config request - 160 x 208 (preferred colorspace: Planar 422P)
Could not find matching colorspace - retrying with -vf scale...
Opening video filter: [scale]
VDec: using Planar 422P as output csp (no 1)
Movie-Aspect is undefined - no prescaling applied.

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mplayer -identify outputfile.mov
MPlayer 1.0rc1-3.4.6 (C) 2000-2006 MPlayer Team
CPU: Intel(R) Pentium(R) D CPU 3.00GHz (Family: 15, Model: 4, Stepping: 4)
CPUflags:  MMX: 1 MMX2: 1 3DNow: 0 3DNow2: 0 SSE: 1 SSE2: 1
Compiled for x86 CPU with extensions: MMX MMX2 SSE SSE2
mplayer: could not open config files /home/poison/.lircrc and /etc/lircrc
mplayer: No such file or directory
Failed to read LIRC config file ~/.lircrc.

Playing outputfile.mov.
Quicktime/MOV file format detected.
ID_VIDEO_ID=0
ID_AUDIO_ID=1
VIDEO:  [MJPG]  176x220  24bpp  15.000 fps    0.0 kbps ( 0.0 kbyte/s)
ID_FILENAME=outputfile.mov
ID_DEMUXER=mov
ID_VIDEO_FORMAT=MJPG
ID_VIDEO_BITRATE=0
ID_VIDEO_WIDTH=176
ID_VIDEO_HEIGHT=220
ID_VIDEO_FPS=15.000
ID_VIDEO_ASPECT=1.3318
ID_AUDIO_FORMAT=twos
ID_AUDIO_BITRATE=0
ID_AUDIO_RATE=44100
ID_AUDIO_NCH=1
ID_LENGTH=10.20
==========================================================================
Opening video decoder: [ffmpeg] FFmpeg's libavcodec codec family
Selected video codec: [ffmjpeg] vfm: ffmpeg (FFmpeg MJPEG decoder)
==========================================================================
ID_VIDEO_CODEC=ffmjpeg
==========================================================================
Opening audio decoder: [pcm] Uncompressed PCM audio decoder
AUDIO: 44100 Hz, 1 ch, s16be, 705.6 kbit/100.00% (ratio: 88200->88200)
ID_AUDIO_BITRATE=705600
ID_AUDIO_RATE=44100
ID_AUDIO_NCH=1
Selected audio codec: [pcm] afm: pcm (Uncompressed PCM)
==========================================================================
AO: [oss] 44100Hz 1ch s16be (2 bytes per sample)
ID_AUDIO_CODEC=pcm
Starting playback...
VDec: vo config request - 176 x 220 (preferred colorspace: Planar YV12)
VDec: using Planar YV12 as output csp (no 3)
Movie-Aspect is 1.33:1 - prescaling to correct movie aspect.
ID_VIDEO_ASPECT=1.3318
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