I have a user that ripped a cd and the the Roku fails on the first 5 tracks but then plays tracks 6 to 13 fine ??? I checked the load sequence of the server between two tracks and it appears to be the same. So they are loading fine. All play fine using VLC and iTunes. The startup sequence displayed by the channel shows it hangs around 780.
I've been experiencing some trouble with m4a files as well, the service I'm connecting to is in the process of re-encoding all their m4a files due to corruption. The corrupt files will play in quicktime though. Hopefully Roku can make the player a bit more flexible in m4a playback in a future firmware release.
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