For some reason the two samples in this soundfont are defined as linked samples, which is, technically speaking, an undefined feature according to the SF2 spec:

The linked sample type is not currently fully defined in the SoundFont 2 specification, but will ultimately support a circularly linked list of samples using wSampleLink.

However, simply ignoring that they are linked samples appears to make the soundfont just load fine and it looks like they are meant to be used as left and right stereo channels respectively. So it looks like the soundfont is not specs-compliant but it can probably be ignored safely.