I put that exception in to show that the MP3 is not playable by NAudio. The only options when you get a sample rate change in NAudio are to close your WaveOut device and open another at the new sample rate, or to put a resampler in your audio pipeline. I'm hoping that NAudio 1.7 will have a WaveFormatChanged event on Mp3FileReader, allowing people to disable this exception and write their own handling logic for format changes. Currently though, you'd have to create your own customised Mp3FileReader to play files like this.
It should be very rare that MP3s contain frames of different sample rates. It is usually a sign someone has tried to concatenate parts of two completely different MP3 files/