Since iTunes can open these files it’s quite likely Audacity could if its QuickTime importer was able to get to them, but I suspect the standard WAV/AIFF importer called “libsndfile” is opening them even though it doesn’t support the format that is in them. You could look at Help > Show Log… to see what is actually happening.
If you come across any more files like that you could try a similar trick mentioned here if you wanted to. In the Extended Import Preferences create a rule for *.AIFF (or *.AIFC if the files have that extension), drag the QuickTime importer to the top of the list, then uncheck the “Attempt to use…” box and click OK.
Gale