ok, I posted about a similar problem in the Bugs forum like a month ago, and got pretty much the same diagnostic questions, all of which I had already gone over myself.
Check those mp3's that aren't playing. I'm willing to bet that they're at a bitrate of 320kbit, probably 44.1KHz Joint Stereo.
Same exact problem I was having, except the mp3 script I was working on wasn't producing that particular error.
the /splay error, I mean. It just wouldn't play them in mine, period. *shrugs*
They work in both WinAmp and in WMP. *shrugs* Just not between mIRC, and WinAmp or WMP.