With respect, a malicious tape lined with noxious chemicals is not analogous to a maliciously crafted .mp3 file for several reasons. First a tape lined with noxious chemicals is dangerous unto itself.
Second, it is not reasonably foreseeable that a tape deck would be used to play a chemically sabotaged tape. If there were millions of tapes in circulation that could cause a tape deck to self-combust, the manufacturer would be (at least partly) liable for that foreseeable outcome. They would be required to take steps to ameliorate that possible outcome.
It is now reasonably foreseeable that software designed to open arbitrary files may be subject to a maliciously crafted attack.