Description of the issue
(container element for independent frame (IF)) does not indicate this frame is an independent frame (IF) but
AudioPreRoll is not present
ISO IEC 14496-12 (MPEG-4 ISO base media file format):
group_description_index: "gives the index of the sample group entry which describes the samples in this group"
ISO IEC 23003-3 (USAC):
AudioPreRoll: "If independently decodable frames (IF) [...] are to be signalled, they shall be signalled by means of the
ISO IEC 14496-12:
Fix the muxer in order to correctly fill
sbgp without this frame number, then remux the content.