Reproduction steps:
1. Open the attached project "3DAudioBug.zip";
2. Open the TestScene;
3. Observe two objects in the scene: one is with Rigidbody, another is without Rigidbody;
4. Enter a play mode with only 'TestWithRigidBody' enabled;
5. Stop the play mode and re-enter it with only 'TestWithoutRigidBody' enabled.

Expected: both times the audio should sound the same, without any glitches, smoothly.
Actual: When playing only with 'TestWithRigidBody', the audio starts glitching.

Reproduced on: 2017.1.0f1, 2017.1.1p4, 2017.2.0f2, 2017.3.0b2.
Not reproduced: 2017.1.0b10, 5.6.3p4 and lower.
Regression firstly introduced: 2017.1.0f1.

A workaround:

Add this to CameraFollowScript:

protected virtual void Awake()
{
GetComponent<AudioListener>().velocityUpdateMode = AudioVelocityUpdateMode.Fixed;
}

And change LateUpdate to FixedUpdate.