The cue file is broken but luckily all you have to do is open it in notepad and add a period here: FILE "Yes_Relayer_dts_48_24.dts" WAVE
There was no period between 24 and dts, add one and you can load this into foobar and do whatever you want or whatever you have the plugins for.
(it's 2018, everybody should have all the plugins)

Thank you for the great upload too!