Loading this in a debug build of Firefox I get:
[Child 688] WARNING: Invalid Opus header: CodecDelay and pre-skip do not
match!: file
/Users/giles/firefox/dom/media/platforms/agnostic/OpusDecoder.cpp, line 76
[Child 688] WARNING: Setting start time on reader failed: file
/Users/giles/firefox/dom/media/MediaDecoderStateMachine.cpp, line 1938
So looks like this is an ffmpeg bug (and a Chrome bug for accepting the
invalid header).
The failing check is currently at
https://dxr.mozilla.org/mozilla-central/source/dom/media/platforms/agnostic/OpusDecoder.cpp#74
Adding some debug logging I see that codecDelay here is 6500 µs, while
preskip is 156 frames, or 3250 µs at 48 kHz. That's off by a factor of
two. The Opus header also says the original input was 24 kHz audio,
which is likely where the incorrect factor of two is coming from. The
WebM codecDelay element should be in nanoseconds, and pre-skip should be
in samples at 48 kHz. If the file works after resampling the audio in
the input flv to 48 kHz that's the problem.
-r