I took a quick look at the end of the wav file you sent, and it shows some other comment junk before the ID3 tag block:
002b2cb0 6e 00 7c 01 6e 00 7d 01 6d 00 7c 01 4a 55 4e 4b |n.|.n.}.m.|.JUNK|
002b2cc0 a2 00 00 00 49 4e 46 4f 49 50 52 44 1a 00 00 00 |....INFOIPRD....|
002b2cd0 41 64 76 65 6e 74 75 72 65 6c 61 6e 64 20 53 6f |Adventureland So|
002b2ce0 75 6e 64 74 72 61 63 6b 00 00 49 41 52 54 0c 00 |undtrack..IART..|
002b2cf0 00 00 59 6f 20 4c 61 20 54 65 6e 67 6f 00 49 43 |..Yo La Tengo.IC|
002b2d00 4d 54 08 00 00 00 4d 69 72 61 6d 61 78 00 49 43 |MT....Miramax.IC|
002b2d10 52 44 06 00 00 00 32 30 30 39 00 00 49 47 4e 52 |RD....2009..IGNR|
002b2d20 10 00 00 00 53 74 61 67 65 20 26 20 53 63 72 65 |....Stage & Scre|
002b2d30 65 6e 00 00 49 4e 41 4d 1c 00 00 00 49 20 54 68 |en..INAM....I Th|
002b2d40 69 6e 6b 20 49 27 6d 20 69 6e 20 4c 6f 76 65 20 |ink I'm in Love |
002b2d50 5b 61 6c 74 20 31 5d 00 49 54 52 4b 06 00 00 00 |[alt 1].ITRK....|
002b2d60 32 32 2f 32 34 00 4c 49 53 54 a2 00 00 00 49 4e |22/24.LIST....IN|
002b2d70 46 4f 49 50 52 44 1a 00 00 00 41 64 76 65 6e 74 |FOIPRD....Advent|
002b2d80 75 72 65 6c 61 6e 64 20 53 6f 75 6e 64 74 72 61 |ureland Soundtra|
002b2d90 63 6b 00 00 49 41 52 54 0c 00 00 00 59 6f 20 4c |ck..IART....Yo L|
002b2da0 61 20 54 65 6e 67 6f 00 49 43 4d 54 08 00 00 00 |a Tengo.ICMT....|
002b2db0 4d 69 72 61 6d 61 78 00 49 43 52 44 06 00 00 00 |Miramax.ICRD....|
002b2dc0 32 30 30 39 00 00 49 47 4e 52 10 00 00 00 53 74 |2009..IGNR....St|
002b2dd0 61 67 65 20 26 20 53 63 72 65 65 6e 00 00 49 4e |age & Screen..IN|
002b2de0 41 4d 1c 00 00 00 49 20 54 68 69 6e 6b 20 49 27 |AM....I Think I'|
002b2df0 6d 20 69 6e 20 4c 6f 76 65 20 5b 61 6c 74 20 31 |m in Love [alt 1|
002b2e00 5d 00 49 54 52 4b 06 00 00 00 32 32 2f 32 34 00 |].ITRK....22/24.|
002b2e10 69 64 33 20 00 08 00 00 49 44 33 03 00 00 00 00 |id3 ....ID3.....|
002b2e20 0f 76 54 49 54 32 00 00 00 1d 00 00 00 49 20 54 |.vTIT2.......I T|
002b2e30 68 69 6e 6b 20 49 27 6d 20 69 6e 20 4c 6f 76 65 |hink I'm in Love|
002b2e40 20 5b 61 6c 74 20 31 5d 00 54 50 45 31 00 00 00 | [alt 1].TPE1...|
002b2e50 0d 00 00 00 59 6f 20 4c 61 20 54 65 6e 67 6f 00 |....Yo La Tengo.|
002b2e60 54 41 4c 42 00 00 00 1a 00 00 00 41 64 76 65 6e |TALB.......Adven|
002b2e70 74 75 72 65 6c 61 6e 64 20 53 6f 75 6e 64 74 72 |tureland Soundtr|
002b2e80 61 63 6b 00 54 52 43 4b 00 00 00 07 00 00 00 32 |ack.TRCK.......2|
002b2e90 32 2f 32 34 00 54 59 45 52 00 00 00 06 00 00 00 |2/24.TYER.......|
002b2ea0 32 30 30 39 00 54 43 4f 4e 00 00 00 10 00 00 00 |2009.TCON.......|
002b2eb0 53 74 61 67 65 20 26 20 53 63 72 65 65 6e 00 43 |Stage & Screen.C|
002b2ec0 4f 4d 4d 00 00 00 0d 00 00 00 00 00 00 00 4d 69 |OMM...........Mi|
002b2ed0 72 61 6d 61 78 00 54 58 58 58 00 00 00 1f 00 00 |ramax.TXXX......|
002b2ee0 00 72 65 70 6c 61 79 67 61 69 6e 5f 61 6c 62 75 |.replaygain_albu|
002b2ef0 6d 5f 67 61 69 6e 00 2d 30 2e 32 33 20 64 42 54 |m_gain.-0.23 dBT|
002b2f00 58 58 58 00 00 00 1f 00 00 00 72 65 70 6c 61 79 |XXX.......replay|
002b2f10 67 61 69 6e 5f 61 6c 62 75 6d 5f 70 65 61 6b 00 |gain_album_peak.|
002b2f20 30 2e 39 39 39 39 36 39 54 58 58 58 00 00 00 20 |0.999969TXXX... |
002b2f30 00 00 00 72 65 70 6c 61 79 67 61 69 6e 5f 74 72 |...replaygain_tr|
002b2f40 61 63 6b 5f 67 61 69 6e 00 2b 31 2e 34 32 20 64 |ack_gain.+1.42 d|
002b2f50 42 00 54 58 58 58 00 00 00 20 00 00 00 72 65 70 |B.TXXX... ...rep|
002b2f60 6c 61 79 67 61 69 6e 5f 74 72 61 63 6b 5f 70 65 |laygain_track_pe|
002b2f70 61 6b 00 30 2e 36 33 35 35 39 30 00 54 58 58 58 |ak.0.635590.TXXX|
002b2f80 00 00 00 18 00 00 00 54 6f 6f 6c 20 4e 61 6d 65 |.......Tool Name|
002b2f90 00 4d 65 64 69 61 20 43 65 6e 74 65 72 00 54 58 |.Media Center.TX|
002b2fa0 58 58 00 00 00 16 00 00 00 54 6f 6f 6c 20 56 65 |XX.......Tool Ve|
002b2fb0 72 73 69 6f 6e 00 31 36 2e 30 2e 34 39 00 00 00 |rsion.16.0.49...|
002b2fc0 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 |................|
*
002b3610 00 00 00 00 00 00 00 00 |........|
002b3618
Here is where the ID3 tag data starts, it shows decodes to show it is ID3 v2.3, and indeed tags are present:
002b2e18 49 44 33 03 00 00 00 00 0f 76 54 49 54 32 00 00 |ID3......vTIT2..|
002b2e28 00 1d 00 00 00 49 20 54 68 69 6e 6b 20 49 27 6d |.....I Think I'm|
002b2e38 20 69 6e 20 4c 6f 76 65 20 5b 61 6c 74 20 31 5d | in Love [alt 1]|
002b2e48 00 54 50 45 31 00 00 00 0d 00 00 00 59 6f 20 4c |.TPE1.......Yo L|
002b2e58 61 20 54 65 6e 67 6f 00 54 41 4c 42 00 00 00 1a |a Tengo.TALB....|
002b2e68 00 00 00 41 64 76 65 6e 74 75 72 65 6c 61 6e 64 |...Adventureland|
002b2e78 20 53 6f 75 6e 64 74 72 61 63 6b 00 54 52 43 4b | Soundtrack.TRCK|
002b2e88 00 00 00 07 00 00 00 32 32 2f 32 34 00 54 59 45 |.......22/24.TYE|
002b2e98 52 00 00 00 06 00 00 00 32 30 30 39 00 54 43 4f |R.......2009.TCO|
002b2ea8 4e 00 00 00 10 00 00 00 53 74 61 67 65 20 26 20 |N.......Stage & |
002b2eb8 53 63 72 65 65 6e 00 43 4f 4d 4d 00 00 00 0d 00 |Screen.COMM.....|
002b2ec8 00 00 00 00 00 00 4d 69 72 61 6d 61 78 00 54 58 |......Miramax.TX|
002b2ed8 58 58 00 00 00 1f 00 00 00 72 65 70 6c 61 79 67 |XX.......replayg|
002b2ee8 61 69 6e 5f 61 6c 62 75 6d 5f 67 61 69 6e 00 2d |ain_album_gain.-|
002b2ef8 30 2e 32 33 20 64 42 54 58 58 58 00 00 00 1f 00 |0.23 dBTXXX.....|
002b2f08 00 00 72 65 70 6c 61 79 67 61 69 6e 5f 61 6c 62 |..replaygain_alb|
002b2f18 75 6d 5f 70 65 61 6b 00 30 2e 39 39 39 39 36 39 |um_peak.0.999969|
002b2f28 54 58 58 58 00 00 00 20 00 00 00 72 65 70 6c 61 |TXXX... ...repla|
002b2f38 79 67 61 69 6e 5f 74 72 61 63 6b 5f 67 61 69 6e |ygain_track_gain|
002b2f48 00 2b 31 2e 34 32 20 64 42 00 54 58 58 58 00 00 |.+1.42 dB.TXXX..|
002b2f58 00 20 00 00 00 72 65 70 6c 61 79 67 61 69 6e 5f |. ...replaygain_|
002b2f68 74 72 61 63 6b 5f 70 65 61 6b 00 30 2e 36 33 35 |track_peak.0.635|
002b2f78 35 39 30 00 54 58 58 58 00 00 00 18 00 00 00 54 |590.TXXX.......T|
002b2f88 6f 6f 6c 20 4e 61 6d 65 00 4d 65 64 69 61 20 43 |ool Name.Media C|
002b2f98 65 6e 74 65 72 00 54 58 58 58 00 00 00 16 00 00 |enter.TXXX......|
002b2fa8 00 54 6f 6f 6c 20 56 65 72 73 69 6f 6e 00 31 36 |.Tool Version.16|
002b2fb8 2e 30 2e 34 39 00 00 00 00 00 00 00 00 00 00 00 |.0.49...........|
002b2fc8 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 |................|
*
002b3618
But, once I updated the file with tag info using MC16 (latest), the block that started with JUNK is now gone, and the ID3 tag is put into its proper place. You can see this in the comparison of the files. The first column shows the offset into the file where that JUNK block was in the original, the second shows the original file's data block, and the third column shows the ID3 block.
2b2cbd 112 J 151 i
2b2cbe 125 U 144 d
2b2cbf 116 N 63 3
2b2cc0 113 K 40
2b2cc1 242 M-" 0 ^@
2b2cc2 0 ^@ 20 ^P
2b2cc6 116 N 104 D
2b2cc7 106 F 63 3
So it appears that the tagging format being used by the original WAV tagger did not write them where MC is expecting them, instead placing its own data before the actual ID3 tag used by MCs wav/aiff tagging support. So MC doesn't find a valid ID3v2 tag block.
After MC writes the data to the file, it is subsequently imported as expected.
I did a full uninstall of MC16 in a parallels virtual machine, and then installed MC 16.0.121. Importing the original file you sent does show the WAV tags in MC16.0.121. Then I deleted the file from MC entirely, and updated to the Latest and imported the file. It does not import tags. Something is different since MC16.0.121.
Perhaps the devs can comment further if necessary.