I haven't been able to figure out the context and the bpy.ops failures from bad context yet.
Here is a new one. I open Blender -> New -> Video Editing. Sequencer view appears in the new Video Editing workspace at the bottom of the screen. In Sequencer view panel click buttons Add -> Sound. Sound appears in Sequencer. Grab this line of code from the Scripting workspace tab (addable with the + in the top ribbon menu).
bpy.ops.sequencer.sound_strip_add(filepath="//audio/export/session.flac", directory="/fake/path/audio/export/", files=[{"name":"session.flac", "name":"session.flac"}], relative_path=True, frame_start=1, channel=1)
Go ahead and copy that line of code. Run it in the Python console in the Scripting workspace or in new Text of the Text panel in the Scripting workspace. Same error either way:
RuntimeError: Operator bpy.ops.sequencer.sound_strip_add.poll() failed, context is incorrect
Try a third way? Will see that same error at startup like ./blender --python yourScript.py
and the script will fail.