We need something like <lume-audio position="1 2 3" rotation="1 2 3"> so we can, for example, place an audio source anywhere in the world just like with visual objects.

Example, a megaphone: a cone-shaped audio object would have a position and rotation, and sound would be louder if camera is positioned in front of the cone shape as opposed to behind at the same distance. The Web Audio API has features for the shape of the sound (f.e. a cone), and Three.js Audio API provides the further positional abstraction using Object3D.