I got some MP3 files which were apparently created by LAME that
"file" detects only as "data".
I'm not completely sure if the files are valid, but apparently they
are generated like this, and "ffprobe" and "mpv" do recognize them.
I can't attach the full files because of copyright, but I'm
attaching the header of one which should be enough.
AFAICS, the issue is that the magic bytes are not at the start of
the file, but at offset 0x1a1 after some NUL bytes. I don't know if
this offset is fixed or variable, but it seems to be the same for
all the files I've got.
So the following entry (copied from the original with just the
offsets changed) recognizes all of these files:
0x1a1 beshort&0xFFFE 0xFFFA
# rates
!:strength +20
!:mime audio/mpeg