I have had serious issues with mirc crashing on sound events in my 64 win 7 OS that did not happen on another 32 bit win 7 OS.

I messed with it until i discovered that I had multiple sound events firing on the same trigger. Example would be if someone said my nick name then under Highlight from Alt-n and Highlight settings would fire a sound event on my nick and I also had a script file that did a /sound event on my nick also. This would crash it no mater what the sound file format was and removing mp3 tags mad no difference at all. I tested wav and mp3.

The only fix was to remove the multiple events and only have one sound event fire. Good Luck.