Podrías pillas la extensión del archivo y hacer:
Código HTML:
document.write('<center>');
if (extension=='swf') {
document.write('<OBJECT CLASSID=\"clsid:D27CDB6E-AE6D-11cf-96B8-444553540000\" width=' + width + ' height=' + height + ' CODEBASE=\"http://active.macromedia.com/flash4/cabs/swflash.cab#version=4,0,0,0\">');
document.write('<PARAM NAME=\"MOVIE\" VALUE=\"' + flash + '\">');
document.write('<PARAM NAME=\"PLAY\" VALUE=\"true\">');
document.write('<PARAM NAME=\"LOOP\" VALUE=\"true\">');
document.write('<PARAM NAME=\"QUALITY\" VALUE=\"high\">');
document.write('<EMBED SRC=' + flash + ' width=' + width + ' height=' + height + ' PLAY=\"true\" LOOP=\"true\" QUALITY=\"high\" PLUGINSPAGE=\"http://www.macromedia.com/shockwave/download/index.cgi? P1_Prod_Version=ShockwaveFlash\">');
document.write('</EMBED>');
document.write('</OBJECT>');
} else {
document.write ('<img src="'+flash+'" width="'+width+'" height="'+height+'" border="0">');
}
document.write('</center>');
Saludos.