I've been browsing around the forum and I haven't come across this error on Sam and Max. I have seen other games producing errors like this in the 0.9 pre release. I'm using the PocketPC 0.9.0 version.
This Sam and Max is an MP3 encoded one. It shows me the LucasArts logo and then craps out with an "Unrecoverable error".
Looks like elmuerte had the same problem with Indy4. I converted the monster.sou file to FLAC and now everything works perfectly. I think there's a problem with the MP3 thingies in the ScummVM port to the PocketPC.
I use monster.so3 in Full Throttle and the game still gives me the same error. Either somewhere in the videos or in the game itself (in the same places), well, I can't exit the first location (garbage), the game crashes long before I try... But after I kick out the bin's top and jump out.