The Windows audio device backend in WebRTC has a list of sample rates that it supports, but it's non-exhaustive:
This creates issues with devices that only support sample rates that are not in the list. One example is the Xbox wireless controller which only supports 24kHz. When WebRTC doesn't find a supported sample rate in the list it will attempt to use 8kHz and error out.
A simple fix is to add 24kHz to the list, but other unconventional sample rates could show up as well. Thus if none of the ideal sample rates were found it would be best to simply fall back to the closest match.