The behavior your are seeing doesn't have anything to do with the file's extension or contents. It has to do with the way the associated applications treat those files. For example, Notepad, Internet Explorer, etc will not hold a lock on an opened file once the contents are read. That's why .txt and .html files are able to be opened.
Microsoft Office, virtually all media players, etc will hold a lock on the file. In the case of Office, it's doing so to make sure other programs don't delete/move the file out from under it. In the case of a media player, the files are usually too big to be read into memory completely. That's why those file types are locked when in use.
In other words, those files that appear to not be in use aren't actually in use. The program read the data from the file and close it and now it's done with it. There's really no easy way to determine whether or not another program has a particular file open if it no longer has an open handle to the file.