Changing the file icon will not enable Quicktime to play Matroska files. Changing the file suffix might.
It could be a 'difficult' form of Matroska file. FYI Matroska is just a container like MOV or AVI, and some mkv have the video encoded with Real Video Codec (RV9 RV10). Perian+QT can't decode this, but VLC will play .mkv files just fine on OS X, as long as they don't use H.264!
It's a bit of a lottery until Matroska decide to support the Apple platform. I have found this:
http://mkv4mac.free.fr/index.php?lang=en&p=lec
which may help.
But there may be another workaround: 1. Get Info the mkv file
2. Change to extension to wmv. Save as wmv and that could work better.
Or this link may be helpful:
http://www.squidoo.com/mkv-converter-mac
Recently, a poster (ZachP14) suggested this:
"There's a program called Plex that runs .mkv files awesome on my 2.0 ghz macbook."
http://www.plexapp.com/
Maybe worth a try?
More information here:
ttp://en.wikipedia.org/wiki/Matroska