The Tidy function makes the syntax of the xhtml correct. While saving the ePub is parsed and corrected to standard. Since <audio> is not standard, it is removed to make the file compliant to the specifications. To be honest, I am glad Sigil does that because that ensures us that the resulting file should be correct.
You can always enter the tags you want to it later on manually (using epubtweak) for example. However, you have to make sure the file is correct yourself.
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