Impossible to tell from the error itself.
You need to post the crashlog (Start->Run "%appdata%\aegisub\crashlog.txt") for anyone to have a chance to diagnose the problem.
Most likely, however, is that it's related to audio. Either playing it (try opening just an audio file in the Audio menu and play that!!) or decoding it from the video file (try Open Audio from Video in the Audio menu.)
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