I've successfully converted several dozen .mts (AVCHD) files to mpg and
swf using ffmpeg and the procedure outlined here
olmosconsulting.com/hdr-sr1

$ xporthdmv -h mytest.mts 1 1 1 && mv bits0001.mpa mytest.ac3
$ ldecod -i bits0001.mpv -o mytest.yuv
$ ffmpeg -y -r 29.97 -s 1440x1080 -i mytest.yuv -i mytest.ac3 -vcodec
flv -r 25 -s 480x360 -acodec libmp3lame -ac 2 -ar 22050 -b 1024k
-loop_output 0 mytest.swf

But now I've encountered an .ac3 file produced by xporthdmv that ffmpeg
is unable to read;

$ ffmpeg -y -r 29.97 -s 1440x1080 -i mytest.yuv -i mytest.ac3 -vcodec
flv -r 25 -s 480x360 -acodec libmp3lame -ac 2 -ar 22050 -b 1024k
-loop_output 0 mytest.swf
FFmpeg version SVN-r13958, Copyright (c) 2000-2008 Fabrice Bellard, et al.
configuration: --enable-libmp3lame --enable-libvorbis
--enable-liba52bin --enable-pthreads --disable-static --enable-shared
--enable-gpl --disable-debug
libavutil version: 49.7.0
libavcodec version: 51.57.2
libavformat version: 52.16.0
libavdevice version: 52.0.0
built on Jun 25 2008 06:01:47, gcc: 4.1.2 20070925 (Red Hat 4.1.2-27)
Input #0, rawvideo, from 'mytest.yuv':
Duration: N/A, start: 0.000000, bitrate: N/A
Stream #0.0: Video: rawvideo, yuv420p, 1440x1080, 29.97 tb(r)
mytest.ac3: Error while opening file

The mytest.ac3 plays plays just fine in Media Player Classic.

Anyone have any ideas about this? Is the problem ffmpeg or xporthdmv?
Here's the mytest.ac3 if anyone is interested;
3.1415926535897.com/mytest.ac3

Is there a better or different way to accomplish this conversion other than xporthdmv, ldecod and ffmpeg?

Thanks

I've run into the same problem, did you ever figure out what was causing it? I've got hundreds of transport streams transcoded using that same toolchain w/o issues, but a few of them give this error.

Your link doesn't work