Additional meeting and call-related features and issues within Microsoft Teams for business
You can technically use the same audioFileId across multiple call queues. However, the error you're seeing is related to resource ownership, not duplication. The key part of the error is:
AudioFileContext_OwnershipNotClaimable
Ownership of the audio file (...) cannot be claimed
This indicates that the audio file is already bound to a specific resource context and cannot be reused in a way that requires ownership reassignment (for example, when creating another queue via API or PowerShell).
Re-upload the audio file to generate a new audioFileId for each call queue, or ensure the same execution context/permissions are used when assigning it. You can upload a new audio file and then assign it to your call queue using Teams PowerShell:
https://learn.microsoft.com/en-us/powershell/module/microsoftteams/import-csonlineaudiofile?view=teams-ps
https://learn.microsoft.com/en-us/powershell/module/microsoftteams/new-cscallqueue?view=teams-ps
https://learn.microsoft.com/en-us/powershell/module/microsoftteams/set-cscallqueue?view=teams-ps
You can also review this Microsoft Q&A discussion confirming the same behavior: https://learn.microsoft.com/en-us/answers/questions/5918847/how-to-set-an-audiofile-to-a-call-queue-correctly
Regards,
Burak V.