This is a custom audio player that plays stereo audio (meaning there is a separate track for each headphone ear.) Scratch only allows you to import mono audio, leading to much lower audio quality, especially for music. This can be worked around by playing two mono tracks in each ear. You can hear the difference between Stereo and Mono using the slider in the bottom-right corner. Note that you won't hear much of a difference unless you are wearing headphones.
To use this in your project, split the audio into two different tracks in audacity and import the two tracks into the LeftEarChannel and RightEarChannel sprites (make sure you give both sounds the same name) Here's a tutorial for splitting audio tracks: https://manual.audacityteam.org/man/splitting_and_joining_stereo_tracks.html Music used: No Surprises by Radiohead Strawberry Fields Forever by The Beatles