As per a forum post and an e-mail to support, for some reason this file's tag is not picked up when scanning.  Here's the output of d_scan:

2006-02-15 16:46:28.9224 Scan::addToList: C:\apple
2006-02-15 16:46:29.0820 numitems: 0
2006-02-15 16:46:29.0821 index: -1
2006-02-15 16:46:29.0822 Scan::readList gonna read file:///C:/apple
2006-02-15 16:46:29.0824 Gonna try to open playlist file:///C:/apple
2006-02-15 16:46:29.0919 *** didn't find file:///C:/apple in playlist cache ***
2006-02-15 16:46:29.0919 Treating directory like a playlist
2006-02-15 16:46:29.0928  directory entry: file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A
2006-02-15 16:46:29.1254 adding 1 to playlist cache: file:///C:/apple
2006-02-15 16:46:29.1285 Descending into file:///C:/apple, contains 1 items
2006-02-15 16:46:29.2214 numitems: 0
2006-02-15 16:46:29.2215 index: 0
2006-02-15 16:46:29.2221 itempath: file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A and file:///C:/apple made file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A
2006-02-15 16:46:29.2226 isList(file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A) == 0
2006-02-15 16:46:29.2227 not a list: file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A
2006-02-15 16:46:29.2228 adding single item: file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A, type mov
2006-02-15 16:46:29.2234 numitems: 1
2006-02-15 16:46:29.2235 index: 1
2006-02-15 16:46:29.2235 Beginning scan sort...
2006-02-15 16:46:29.2240 ...sort done.
2006-02-15 16:46:29.2240 Got to end of dir, done!
2006-02-15 16:46:29.2241 addToList_done. returning 1 items
2006-02-15 16:46:29.2241   file:///C:/apple/Di%2520Meola-07-Change%2520Of%2520Life.M4A

You can download the file here:
http://www.sheltons.net/temp/Di%20Meola-07-Change%20Of%20Life.M4A