This is an example of manually starting SoundManager 2. If you want to pre-load the SM2 script up front and have its onready() events etc. fire much later without delay, this approach makes sense. Otherwise, it's better to lazy-load or simply load SM2 normally as an external script without deferring.
By default, SM2 will call its own SoundManager() constructor inline and will try to initialize ASAP. This page defines a global boolean -
window.SM2_DEFER = true; - before loading soundmanager2.js, preventing the constructor from being called.
Some time later, you must call
soundManager = new SoundManager(); manually and set things like
soundManager.url etc. Finally, you may then call
soundManager.beginDelayedInit() to kick off the initialization process. SM2 should then start as usual.