The errors are only seen on database release 10g; the same parameters work without error on database release 11g.
Cause ----- The cause of this problem has been identified and verified in an
unpublished Bug 4378917 'CONTENT=METADATA AND SQLFILE ARE INCOMPATIBLE
FOR IMPDP.'
To resolve this issue, you may choose either of these options: 1. Upgrade to database release 11g. 2. Use the workaround on database release 10g: Drop the CONTENT parameter when the SQLFILE parameter is used since SQLFILE addresses only metadata by design.