MP3Tag does not recognize Covers and Metadata

@poster You are right about Mediainfo

General
Complete name                            : C:\Temp\Royalty Free Music - 3, 2, 1 Funky Pop Hip Hop Rock Break Beat Loops.m4a
Format                                   : MPEG-4
Format profile                           : Base Media / Version 2
Codec ID                                 : mp42 (mp42/dby1/isom)
File size                                : 5.45 MiB
Duration                                 : 2 min 19 s
Overall bit rate mode                    : Variable
Overall bit rate                         : 329 kb/s
Album                                    : 300 Scratches Drum Loops, Beats, Ringtones & DJ SFX
Album/Performer                          : Royalty Free Music
Part/Position                            : 1
Part/Total                               : 2
Track name                               : 3, 2, 1 Funky Pop Hip Hop Rock Break Beat Loops
Track name/Position                      : 1
Track name/Total                         : 77
Performer                                : Royalty Free Music
Recorded date                            : 2010-08-30
Encoded date                             : 2015-07-06 02:58:25 UTC
Tagged date                              : 2015-07-06 02:58:25 UTC
Writing application                      : Dolby Media Generator 3.8.3
Copyright                                : 2010 Ultimate Sound Effects Library
Cover                                    : Yes
REPLAYGAIN_TRACK_GAIN                    : -1.3
REPLAYGAIN_ALBUM_GAIN                    : -6.26
REPLAYGAIN_ALBUM_PEAK                    : 0.672663
REPLAYGAIN_TRACK_PEAK                    : 0.810513
replaygain_track_gain                    : -1.30 dB
replaygain_track_peak                    : 0.810513
replaygain_originator_code               : 011011000000
isrc                                     : USHM81064896
url                                      : https://tidal.com/browse/track/39529646

Audio
ID                                       : 1
Format                                   : AAC LC
Format/Info                              : Advanced Audio Codec Low Complexity
Format profile                           : AAC@L2
Codec ID                                 : mp4a-40-2
Duration                                 : 2 min 19 s
Bit rate mode                            : Variable
Bit rate                                 : 320 kb/s
Maximum bit rate                         : 329 kb/s
Channel(s)                               : 2 channels
Channel layout                           : L R
Sampling rate                            : 44.1 kHz
Frame rate                               : 43.066 FPS (1024 SPF)
Compression mode                         : Lossy
Stream size                              : 5.31 MiB (97%)
Encoded date                             : 2015-07-06 02:58:25 UTC
Tagged date                              : 2015-07-06 02:58:25 UTC