That is an MPEG-DASH file (they can be identified by looking for "ftypdash" at the start), which are supported by Media Foundation (which XMPlay uses for MP4/AAC files by default) since Windows 8.1. So I guess you're using an older Windows version than that? Unfortunately, the FAAD2 library used by the XMP-AAC plugin doesn't support MPEG-DASH, so that won't be able to play the file.