[Non-BE] Adding new tests to improve SBA code coverage and fix sanitiser issues in SPAR to MASA conversion

Basic Info

• Related issues:
• Requested reviewers: @weckbecker, @millsa

Reason why this change is needed

• Code coverage indicated that some SBA functions were not getting hit. More tests were added to improve the coverage which exposed a sanitiser issue.

Description of the change

• This MR contains new tests plus the sanitiser fix. It is non-BE because with the fix non-initialised memory is no longer being read changing the output of the new test.

Affected operating points

• Bitstream is BE
• Audio output is non-BE for SBA at 13.2 kbps, 48kHz in, 48kHz out, BINAURAL out, JBM Prof 5 -> One test fails with 4301 difference.