VisualStudioを利用しています。
首記の件ですが、Android実機ビルド時のみエラーが発生します。
また、ソース及び設定を触らずに、音楽ファイルを削除すれば正常になります。

エラーログは以下の通りです。

1>------ ビルド開始: プロジェクト:BlankCordovaApp1, 構成:Debug Android ------
Cordova 6.3.1
------ プラットフォーム android は既に存在しています
------ ネイティブ ファイルを C:\app\BlankCordovaApp1\BlankCordovaApp1\res\native\android から C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android にコピーしています
------ C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android へのネイティブ ファイルのコピーが完了しました
------ 準備中のプラットフォーム: android
  ____              _                                                       
 / ___|___  _ __ __| | _____   ____ _   _ __  _ __ ___ _ __   __ _ _ __ ___ 
| |   / _ \| '__/ _` |/ _ \ \ / / _` | | '_ \| '__/ _ \ '_ \ / _` | '__/ _ \
| |__| (_) | | | (_| | (_) \ V / (_| | | |_) | | |  __/ |_) | (_| | | |  __/
 \____\___/|_|  \__,_|\___/ \_/ \__,_| | .__/|_|  \___| .__/ \__,_|_|  \___|
                                       |_|            |_|                   
-----------------------------------------------------------------------------
プロジェクト上で Cordova を準備しています
-----------------------------------------------------------------------------

You have been opted out of telemetry. To change this, run: cordova telemetry on.
No scripts found for hook "before_build".
No scripts found for hook "before_prepare".
Checking config.xml for saved platforms that haven't been added to the project
Checking for any plugins added to the project that have not been installed in android platform
No differences found between plugins added to project and installed in android platform. Continuing...
Generating platform-specific config.xml from defaults for android at C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\res\xml\config.xml
Merging project's config.xml into platform-specific android config.xml
Found "merges/android" folder. Copying its contents into the android project.
Merging and updating files from [www, platforms\android\platform_www, merges\android] to platforms\android\assets\www
  delete platforms\android\assets\www\VSBuildInfo.xml (no source)
Wrote out android application name "BlankCordovaApp1" to C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\res\values\strings.xml
android-versionCode not found in config.xml. Generating a code based on version in config.xml (1.0.0): 10000
Wrote out Android package name "io.cordova.myapp23e2b5" to C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\src\io\cordova\myapp23e2b5\MainActivity.java
Updating icons at platforms\android\res
Updating splash screens at platforms\android\res
Prepared android project successfully
No scripts found for hook "after_prepare".
Checking config.xml for saved plugins that haven't been added to the project
------ ビルド中のプラットフォーム: android
------ ビルドの構成オプション:  --debug --

You have been opted out of telemetry. To change this, run: cordova telemetry on.
No scripts found for hook "before_compile".
ANDROID_HOME=C:\Program Files (x86)\Android\android-sdk
JAVA_HOME=C:\PROGRA~1\Java\JDK17~1.0_4
Reading build config file: C:\app\BlankCordovaApp1\BlankCordovaApp1\build.json
Running command: cmd "/s /c "C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\gradlew.bat cdvBuildDebug -b C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\build.gradle -Dorg.gradle.daemon=true -Pandroid.useDeprecatedNdk=true""
Observed package id 'add-ons;addon-unknown-unknown-19' in inconsistent location 'C:\Program Files (x86)\Android\android-sdk\add-ons\addon-google_apis-google-19' (Expected 'C:\Program Files (x86)\Android\android-sdk\add-ons\addon-unknown-unknown-19')
Observed package id 'add-ons;addon-unknown-unknown-23' in inconsistent location 'C:\Program Files (x86)\Android\android-sdk\add-ons\addon-google_apis-google-23' (Expected 'C:\Program Files (x86)\Android\android-sdk\add-ons\addon-unknown-unknown-23')
Incremental java compilation is an incubating feature.
:preBuild UP-TO-DATE
:preDebugBuild UP-TO-DATE
:checkDebugManifest
:CordovaLib:preBuild UP-TO-DATE
:CordovaLib:preDebugBuild UP-TO-DATE
:CordovaLib:compileDebugNdk UP-TO-DATE
:CordovaLib:compileLint
:CordovaLib:copyDebugLint UP-TO-DATE
:CordovaLib:mergeDebugProguardFiles UP-TO-DATE
:CordovaLib:packageDebugRenderscript UP-TO-DATE
:CordovaLib:checkDebugManifest
:CordovaLib:prepareDebugDependencies
:CordovaLib:compileDebugRenderscript UP-TO-DATE
:CordovaLib:generateDebugResValues UP-TO-DATE
:CordovaLib:generateDebugResources UP-TO-DATE
:CordovaLib:packageDebugResources UP-TO-DATE
:CordovaLib:compileDebugAidl UP-TO-DATE
:CordovaLib:generateDebugBuildConfig UP-TO-DATE
:CordovaLib:mergeDebugShaders UP-TO-DATE
:CordovaLib:compileDebugShaders UP-TO-DATE
:CordovaLib:generateDebugAssets UP-TO-DATE
:CordovaLib:mergeDebugAssets UP-TO-DATE
:CordovaLib:processDebugManifest UP-TO-DATE
:CordovaLib:processDebugResources UP-TO-DATE
:CordovaLib:generateDebugSources UP-TO-DATE
:CordovaLib:incrementalDebugJavaCompilationSafeguard UP-TO-DATE
:CordovaLib:compileDebugJavaWithJavac UP-TO-DATE
:CordovaLib:processDebugJavaRes UP-TO-DATE
:CordovaLib:transformResourcesWithMergeJavaResForDebug UP-TO-DATE
:CordovaLib:transformClassesAndResourcesWithSyncLibJarsForDebug UP-TO-DATE
:CordovaLib:mergeDebugJniLibFolders UP-TO-DATE
:CordovaLib:transformNative_libsWithMergeJniLibsForDebug UP-TO-DATE
:CordovaLib:transformNative_libsWithSyncJniLibsForDebug UP-TO-DATE
:CordovaLib:bundleDebug UP-TO-DATE
:prepareAndroidCordovaLibUnspecifiedDebugLibrary UP-TO-DATE
:prepareDebugDependencies
:compileDebugAidl UP-TO-DATE
:compileDebugRenderscript UP-TO-DATE
:generateDebugBuildConfig UP-TO-DATE
:mergeDebugShaders UP-TO-DATE
:compileDebugShaders UP-TO-DATE
:generateDebugAssets UP-TO-DATE
:mergeDebugAssets UP-TO-DATE
:generateDebugResValues UP-TO-DATE
:generateDebugResources UP-TO-DATE
:mergeDebugResources
:processDebugManifest UP-TO-DATE
:processDebugResources FAILED


BUILD FAILED

Total time: 4.676 secs
1>MSBUILD : cordova-build error : FAILURE: Build failed with an exception.


1>MSBUILD : cordova-build error : * What went wrong:
1>MSBUILD : cordova-build error : Execution failed for task ':processDebugResources'.
1>MSBUILD : cordova-build error : > com.android.ide.common.process.ProcessException: org.gradle.process.internal.ExecException: Process 'command 'C:\Program Files (x86)\Android\android-sdk\build-tools\23.0.3\aapt.exe'' finished with non-zero exit value 1
1>MSBUILD : cordova-build error : * Try:
1>MSBUILD : cordova-build error : Run with --stacktrace option to get the stack trace. Run with --info or --debug option to get more log output.
Command finished with error code 1: cmd /s /c "C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\gradlew.bat cdvBuildDebug -b C:\app\BlankCordovaApp1\BlankCordovaApp1\platforms\android\build.gradle -Dorg.gradle.daemon=true -Pandroid.useDeprecatedNdk=true"
1>MSBUILD : cordova-build error : Error: cmd: Command failed with exit code 1 Error output:


1>MSBUILD : cordova-build error : FAILURE: Build failed with an exception.
1>MSBUILD : cordova-build error : * What went wrong:
1>MSBUILD : cordova-build error : Execution failed for task ':processDebugResources'.
1>MSBUILD : cordova-build error : > com.android.ide.common.process.ProcessException: org.gradle.process.internal.ExecException: Process 'command 'C:\Program Files (x86)\Android\android-sdk\build-tools\23.0.3\aapt.exe'' finished with non-zero exit value 1
1>MSBUILD : cordova-build error : * Try:
1>MSBUILD : cordova-build error : Run with --stacktrace option to get the stack trace. Run with --info or --debug option to get more log output.
1>MSBUILD : cordova-build error : Picked up _JAVA_OPTIONS: -Xmx512M
1>プロジェクト "BlankCordovaApp1.jsproj" のビルドが終了しました -- 失敗。
========== ビルド: 0 正常終了、1 失敗、0 更新不要、0 スキップ ==========
========== 配置: 0 正常終了、0 失敗、0 スキップ ==========

Cordovaで作成したアプリにBGMを流したいだけなので、協力御願い致します。

開発OS Windows10
開発IDE VisualStudio2017
動作OS Android 4.4.2 (API 19)