[non-BE] Fix format switching in VoIP

• Related issues: ivas-codec-pc/ivas-codec#1542 (closed)
• Requested reviewers: @sagnowski, @pajunen, @pihlajakuja

Reason why this change is needed

• JBM buffer logic does not work correctly in format switching

Description of the change

• Avoid unnecessary deallocation & allocation of handles in format switching
• skip unnecessary configurations in format switching
• fix issue with the JBM buffer in format switching
• avoid calling of restartDecoder() in the first frame

Affected operating points

• non-BE for format switching in VoIP (not shown in the pipeline until format switching CI test is in place)