A solution might be to install ffDShow revision 3703 [2010-12-26]:-
http://ffdshow-tryout.sourceforge.net/
Then the following command allows you to modify your system's audio codecs easily, switching each codec on or off or choosing between several codecs -
C:\Windows\SysWOW64\rundll32.exe "C:\Program Files (x86)\ffdshow\ffdshow.ax",configureAudio
My computer runs Windows 7. If you are running Win 98 or Win XP you'll need to modify that command accordingly.
If 'libaacplus' is not present on your system, you'll need to install it, e.g. from
http://tipok.org.ua/node/17/
But any aac codec might play the audio file in question, if you enable that codec (i.e. using ffdshow).