While this happens occasionally, when a minecart gains momentum (while the player is inside), the looping audio file will be played at the incorrect pitch for the duration that the player is inside. This was not in issue in 26.2.
Expected result: minecart plays audio file correctly all the time
Observed result: minecart may play correct audio pitch when the player first rides a minecart, but starts and continues playing the ill-pitched audio on the second and any future minecart rides.
Steps to reproduce:
Place a line of rails/powered powered rails.
Place a minecart on the rails and begin riding.
Gain momentum with the minecart and the audio should not play correctly (this may not occur on the first ride, but I have always experienced this on the second ride).
Environment
macOS
This issue is already being tracked in MC-311836, which was fixed in 26.4 Snapshot 1. I have resolved this report as a duplicate.