Soundmanager2 falls back from Flash to html5 for iphone, ipad (and Android I assume) and this html5 element does not provide the http_referer tag when it attempts to retrieve the media file it needs to play. The .htaccess file therefore rejects its request by throwing a forbidden response.
I've been able to find someone else on Stackoverflow with this issue (albeit video within html5). The solution is to add a user_agent test to the .htaccess file. I've tested that thread's solution and it solves for my Soundmanager2 issue too.
.htaccess HTTP_USER_AGENT not working
Although it's not a fail safe solution (as I'm told header info can be over-written by anyone wishing to bypass this user_agent check) it's a work-around that gets the player working...
[solution copied from the link above would produce the following for this particular question]
RewriteEngine on
RewriteCond %{HTTP_USER_AGENT} !(Android|iPod|iPhone|iPad) [NC]
RewriteCond %{HTTP_REFERER} !^http://(www\.)?localhost [NC]
RewriteCond %{HTTP_REFERER} !^http://(www\.)?localhost.*$ [NC]
RewriteCond %{HTTP_REFERER} !^http://(www\.)?quran\.2index\.net [NC]
RewriteCond %{HTTP_REFERER} !^http://(www\.)?quran\.2index\.net.*$ [NC]
RewriteRule \.(gif|jpg|mp3)$ - [R=401]
ErrorDocument 401 /e401.html
AddType audio/mpeg mp3`