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I don't know for sure, but after a brief look at the code, I think it's hardcoded in places like spm_spm.m, e.g. the line
           Vbeta(i).fname   = sprintf('beta_%04d.img',i);
This is then passed to
        Vbeta = spm_create_vol(Vbeta);
and spm_create_vol decides on format based on the extension given in the filename.