I just tested your WAVE and CUE and got the same result.
However, I then tried the CUE with a WAVE I have kicking about, and still got the same result/error.
I tried it with another WAVE with another CUE and it worked fine. I tried the new CUE with my "bad" WAVE and it didn't work. I have therefore concluded that it is the WAVE files (as I think we knew).
I have just converted a small MP3 I had kicking about to WAV using foobar, and got the same error. If I convert the file to FLAC and then back again to WAVE I still get the error, so I have uploaded it to my webspace (I can't upload to HA as it is a Zuton's track at 37 seconds). Please feel free to download, convert to WAVE and try adding a cuesheet using FLAC --cuesheet=<x> untitled.wav. Please delete after testing though.
I used METAFLAC to add the cuesheet using --import-cuesheet-from and it seems to have worked (I'm not familiar with METAFLAC or FLAC). If I do METAFLAC --list I get:
METADATA block #0
type: 0 (STREAMINFO)
is last: false
length: 34
minumum blocksize: 4608 samples
maximum blocksize: 4608 samples
minimum framesize: 3261 bytes
maximum framesize: 11467 bytes
sample_rate: 44100 Hz
channels: 2
bits-per-sample: 16
total samples: 1668096
MD5 signature: 875b837e0fcf8df4f5a8f97292d97d6a
METADATA block #1
type: 3 (SEEKTABLE)
is last: false
length: 90
seek points: 5
point 0: sample_number=0, stream_offset=0, frame_samples=4608
point 1: sample_number=552960, stream_offset=892787, frame_samples=4608
point 2: sample_number=880128, stream_offset=1585974, frame_samples=4608
point 3: sample_number=1110528, stream_offset=2085320, frame_samples=4608
point 4: sample_number=1764000, stream_offset=0, frame_samples=0
METADATA block #2
type: 4 (VORBIS_COMMENT)
is last: false
length: 40
vendor string: reference libFLAC 1.1.2 20050205
comments: 0
METADATA block #3
type: 5 (CUESHEET)
is last: false
length: 576
media catalog number:
lead-in: 88200
is CD: true
number of tracks: 4
track[0]
offset: 0
number: 1
ISRC:
type: AUDIO
pre-emphasis: false
number of index points: 1
index[0]
offset: 0
number: 1
track[1]
offset: 882000
number: 2
ISRC:
type: AUDIO
pre-emphasis: false
number of index points: 1
index[0]
offset: 0
number: 1
track[2]
offset: 1764000
number: 3
ISRC:
type: AUDIO
pre-emphasis: false
number of index points: 1
index[0]
offset: 0
number: 1
track[3]
offset: 1668096
number: 170 (LEAD-OUT)
METADATA block #4
type: 1 (PADDING)
is last: true
length: 3480
Edit: link to FLAC file removed