There was a site, where many mp3 decoders were testet very extensively.
Afaik, the project is discontinued now, but still mirrored @ http://mp3decoders.mp3-tech.org.
Btw: The ACM decoder l3codecx.acm, v1.9.0.0401 from the Fraunhofer Institute decodes perfectly for example (but not its earlier versions).
After searching for a while, I found a DirectShow filter (l3codecx.ax), not mentioned by the tester(s).
It has the version number 1.9.0.0311 and provides the same results like the ACM version.