This is a great example of what error messages should not look like.
This same file can be opened without issues using Microsoft Office, LibreOffice and even OpenOffice.
In my experience, Numbers.app has quite a few issues dealing with very large files. I was once working on a 10.000+ line file and I was dragging a simple VLOOKUP. It took Numbers.app 2 hours to get to a RAM usage of 11 GBs, before ultimately crashing without completing the job.
Perhaps this file is again too big for it, and this is the “reason” mentioned in the error message. Still, it would be nice to know if there is something we can do to take care of issues like this, without resorting to another office suite.