Different Magic Bytes

Question

I want to find out which OS use these executable files and the structure of the files. But I've never encountered with this different magic bytes before. I tried to search several sites indexing magic bytes but no avail so far.

1st file 00 00 38 00 00 00 90 01 1E 00 82 01 00 00 00 00 01 00 01 00 01 00 00 00 00 00 00 00 00 00 68 85 00 00 00 80 00 00 00 10 00 00 00 A0 00 00 00 00 00 00 00 00 00 00 29 CD 00 20 50 22 00 00 06 00 A8 03 00 00 00 00 00 00 00 00 00 00 0A 4B

2nd file

00 00 38 00 00 00 90 01 1E 00 82 01 00 00 00 00 01 00 01 00 01 00 00 00 00 00 00 00 00 00 28 67 00 00 00 80 00 00 00 10 00 00 00 A0 00 00 00 00 00 00 00 00 00 00 7F AB 00 20 30 2A 00 00 06 00 32 02 00 00 00 00 00 00 00 00 00 00 0A 4B