Thanks for the advice, that sounds like the proper setup.
But with that I am missing one thing: playing sounds that way (with an audio manager and global events) you can't set the position of the audio, right?
I can't find where to set position in this case, as only the Play Sound action has Position, so I guess in this case it plays from the object which has the AudioSource component.
Please confirm that if you want to position your sounds then you use this method:
"when i need more/other sound i make some child objects with an audio AudioSource component"
This way every object which needs to give off a positional audio would have an AudioSource component.
Which should still be less processing intensive as simply using the Play Sound action every time, which creates the "One Shot Audio" objects with AudioSource component, right?
By using the Play Sound action, these "One Shot Audio" objects with AudioSource component are created and destroyed all the time, which is I guess quite bad for performance.