Okay, I finally tracked down the issue (on 4.19.2; Launcher version)
It seems that SteamAudio ONLY uses the phononscene from the first level the game gets initialised on and never changes it when loading a new level (in my example it was the main menu which had no phonon scene).
I started the game directly on my map and it works perfectly fine.
If I start on the main menu (I exported its scene now) and load my map from there it actually does no longer print the errors, but the right occlusion and reverb does not get applied anymore (actually no effect got applied but maybe the reason is that in this area the main menu had no phonon geometry anyway).
If I start on my map the occluded audio sometimes seems to miss the attack/transient when moving.
I’d be happy if someone could provide a fix. I intend to use an own engine version build from source anyway so I do not have to wait for the fix in the launcher version.
Thanks for examining this issue, I was definitely not reproducing the problem in my simple test map which defaulted to my test map. I’ll include this in my feedback to Clinton/Valve.