I do have exactly the same problem, with SOME MP3 files.
BUT: these files ARE all encoded with the same bitrate (128kbit) and the same samplerate (44,1khz).
Yet they do NOT play on the Tascam GB10, while playing in any Windows media player.
I tried renaming them, assuming issues with characters in the filename, no cigar.
So what other fine differences may exist that prevent this rather powerful Tascam from playing these files back?
Overall I encounter this random issue for about 1% of my files on the memory card, i.e. about 20 of 2000.
It nags me not to find and resolve the root cause.
Any ideas for testing more.