[non-BE] Resolve "FOA bitrate switching decoding crashes in in ivas_spar_to_dirac"

Basic Info

• Related issues: #736 (closed)
• Requested reviewers: @weckbecker

Reason why this change is needed

• FOA bitrate switching decoding crashes in in ivas_spar_to_dirac

Description of the change

• This MR fixes a crash that is observed with FOA input and FOA/MONO/STEREO output formats with a bitrate switching profile. The fixes include
  • Fix for PCA initialization during bitrate switching
  • Fix to avoid DirAC handle allocation with FOA/MONO/STEREO output formats and remap DirAC to SPAR correctly when switching from 13.2 or 16.4 kbps to any other bitrate.

Affected operating points

• Bitstream output is BE.
• Codec output is non-BE for SBA with bitrate switching.