Can Wireshark play Opus packets?

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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.

There is an Opus decoder (for audio playing) in Wireshark since at least 3.4, but perhaps there's some reason why it can't handle the Polycom traffic. You might want to submit this as an issue on the Wireshark issue list; provide full details of the version you were running and the operating system on which you were running it, give details of how you tried to play it and what the system did when you tried, and attach a capture that failed to play.

If the bug is fixed, anybody who has the capture will be able to play the audio, so, if you're going to upload a capture, I'd suggest trying to generate a sample capture with audio that's OK to make public, such as "Mr. Watson, come here...".

If you don't want MAC or IP addresses, or other data such as connection initiation traffic, in the capture to be publicly available, you should check the "This issue is confidential and should only be visible to team members with at least the Planner role." checkbox, which is just below the big text box for "Description".