The matroska file works without further changes. The FLAC container
file works with `lib-flac-decoder` depending on a bundled `libflac`
implementation, but not when using
`androidx.media3.extractor.flac.FlacExtractor` with a `MediaCodec` FLAC
decoder because the media3 extractor doesn't support 32-bit FLAC yet.
The fix for that is in a follow-up change.
`bear_32bit.flac` was generated from `bear.flac` with `ffmpeg`:
```shell
$ ffmpeg \
-i bear.flac \
-c:a flac \
-sample_fmt s32 \
-strict experimental \
bear_32bit.flac
```
`bear-flac-32bit.mka` was generated by re-muxing `bear_32bit.flac`,
also with `ffmpeg` (trying to convert `bear-flac-24bit.mka` to 32-bit
didn't work, the resulting file was still 24-bit):
```shell
$ ffmpeg \
-i ../flac/bear_32bit.flac \
-c:a copy \
bear-flac-32bit.mka
```
Issue: androidx/media#2197
PiperOrigin-RevId: 736552251
(cherry picked from commit dfebe72b6a175ed92420c1946bd06b952d85132d)