When importing wav files with a higher bit depth than 16, any cue points on the file are stripped.
1) Import the 2 attached wave files that have Cue Points to your project
2) Double click on each of the thumbnails to observe the Details
3) Observe the entry under Info > Cue Points
Expected Result:
Each file has 5 cue points
Actual Result:
The 16-bit file has 5 cue points, the 24-bit file has none.
There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-159314 in the post.