[Non-BE][Split Non BE] Resolve "JBM: ParamUpmix head rotation broken"

• Related issues: #835 (closed), #727 (closed)
• Requested reviewers: @plains, @schug

Reason why this change is needed

Conversion to HOA3 is missing in the ParamUpmix binaural rendering with head rotation.

Description of the change

Add conversion to HOA3, fix buffer sizes.

Affected operating points

• MC ParamUpmix decoding to binaural with fastconv with head rotation
• Produced bitstream is BE compared to previous state (no encoder changes).

Related to #835 (closed)