for the audio performance here is a rule of thumb:
- Short Clips – Native
- Longer (or looping) clips – compressed in memory
- Music – Stream from disc
- Files which consistently cause CPU spikes – Decompress on load
sÄ°NCE only one hardware audio stream can be decompressed at a time. Follow the rules above to cause CPU spikes.
http://www.paladinstudios.com/2012/07/30/4-ways-to-increase-performance-of-your-unity-game/