Tested with versions 2.34a and 2.35, Windows XP SP2.
I tried opening files in a directory directly from Windows Explorer and also using Mp3tag's Change directory icon and as soon as Mp3tag started it crashed with an error "Microsoft Visual C++ Runtime Library, Runtime Error!, Program: C:\Program Files\Mp3tag\Mp3tag.exe".
Later I noticed that the timestamps of the files I tried to open were Nov 16 1925. I "touched" the files (they are on a Linux machine shared with samba), which changed their timestamps to today. After that, no crash occurred anymore.