This mechanism was introduced for Opus, and allows correct skipping of
"preroll" data, as well as discarding trailing audio if the file's
length isn't a multiple of the audio frame size.
Not sure how to handle seeking. I don't understand the purpose of the
SeekPreRoll element.
This was tested with correctness_trimming_nobeeps.opus, remuxed to mka
with mkvmerge v7.2.0. It seems to be correct, although the reported file
duration is incorrect (maybe a mkvmerge issue).