I think it’s just the offset but I don’t know why it’s “wrong” when you try to open it in Audacity.
So try raw data with an offset of 44, 45, and 46 and one of those should work. (Probably not 44, since that’s what it should be expecting).
If that doesn’t work you can try both Little-endian and Big-endian. “Regular” WAV files are Little-endian, but not all, are and that’s another way for the bytes to get re-assembled incorrectly.
All of your numbers agree with 24/48 stereo…
48kHz x 24bits x 2 channels = 2304 kbps.
And 2304/8 is 288 kB per second and that works-out to 2GB for 2 hours.