You say this RTP payload is OPUS, but:
- The OPUS dissector doesn't recognises it as such (plenty of malformed packets)
- The RTP format for OPUS was established some time ago (RFC 7587)
- The signalling establishing the RTP session isn't there, so there's no way to know about the specifics of media session
- The fact that there is (possibly) related TLS traffic and a SIP services is involved leads me to believe that the signalling may be encrypted
- The fact that the signalling may be encrypted could suggest we're looking at Secure RTP here
- The fact that the related RTCP packets contain various outlandish values suggest to me that these are Secure RTCP packets as well
My conclusion: You are looking at Secure RTP here, which cannot be played.
