When we switch from gst1.8 to gst1.10
There is an error reported by wavparse when parse 48KHz wav file
The command line: 
gst-launch-1.0 filesrc location= input.wav ! wavparse ! filesink location=/tmp/tmp.pcm

0:00:00.353352667  8971   0x9635b0 WARN                wavparse gstwavparse.c:2221:gst_wavparse_loop:<wavparse0> error: No valid input found before end of stream
ERROR: from element /GstPipeline:pipeline0/GstWavParse:wavparse0: The stream is of a different type than handled by this element.
Additional debug info:
../../../gst-plugins-good-1.10.0/gst/wavparse/gstwavparse.c(2221): gst_wavparse_loop (): /GstPipeline:pipeline0/GstWavParse:wavparse0:
No valid input found before end of stream
Execution ended after 0:00:00.007412334

There is no such issue on gst1.8. 
After doing some test, when wav sample rate is 44.1kHz, there is no error reported.

Checked gstwavparse.c  in gst_wavparse_loop():
      if (wav->state == GST_WAVPARSE_START || !wav->caps) {
        GST_ELEMENT_ERROR (wav, STREAM, WRONG_TYPE, (NULL),
            ("No valid input found before end of stream"));
        gst_pad_push_event (wav->srcpad, gst_event_new_eos ());
      }
Seems here wav->caps is NULL, and in gst1.8 no this caps check.

Also attached the wav file I tested (although other 48k/22.05k Hz wav can reproduce this issue.)