Click + drag for fun.
SoundManager 2 now incorporates a "high performance" mode, which has been shown to noticeably improve timing and frequency of flash callbacks. This is important for timing, reducing delay between a JS call and the sound being played, etc.
To reduce audio delay and timing issues from slow JS/Flash communication, SM2 will try to ensure that the flash movie is visible on screen at all times. If hidden or otherwise off-screen, Flash will be given lower priority and thus JS/flash "lag" (ie., delay) will be introduced when trying to play audio "in sync."
Generally, positioning the flash movie using position:fixed and bottom/left or bottom/right 0px is the less-intrusive option.
Throw from mouse
Sound source: "Acclivity", Free Sound Project