Hi @mischa78
Welcome to the Sonos Community!
Variable bitrate won’t be the problem. Nor do I see any particular problem with the file details, and AAC should play from a local source.
All I can think of as to why it won’t play is if it’s an unusual implementation of the AAC codec - though I don’t know if such things exist.
I’m with @ratty on this one - converting the files to a different codec might be the way to go. Considering the file properties, it sure wouldn’t take long on a modern computer.
Another thing to test would be to take a file in another format that does play and convert it to have the same properties as the file above. Ideally, do it in different software than was used to create the file above. If it plays, then maybe the other software is doing something unusual. If it doesn’t play, convert again, changing one property of the file and test. Keep changing properties until you find what caused the problem, and avoid that when converting/creating new files.
Are you able to play other files from the same folder?
I hope this helps.