Using Photo V1.10.6 on windows 11 without OpenCL this file causes an immediate crash.
All this hif/heif/heic stuff is a moving target and I find the only reliable way is to convert to another format eg using imagemagick
It has four eight bit channels so I used
magick HEIFImage.HEIC png32:HEIFImage.png
which opens properly. If you have a folder full of similar files you can use mogrify to speed up the process