I don't have an ICS phone to try it out, but here is what I would do:
pause obviously keeps track of the audio time position.
4.0 seems to automatically resume where you paused the audio file
So instead of pausing you could stop your audio file.
Unfortunately, stop isn't supported by HTML5.
You have a tricky solution:
pause audio
store the position: trackPos = myTrack.currentTime;
store volume: trackVol = myTrack.volume;
mute it: myTrack.volume = 0;
Then when the user comes back and hits play again:
if trackPos exists
set the starting position to trackPos: myTrack.currentTime = trackPos;
play
mytrack.volume = trackVol;
delete window.trackPos;
This is tricky but should work if you are using JavaScript controls.
If you use native controls though play and pause would be managed by the browser's interface. Then you should just store the position and start getting REAL dirty:
remove the sources:
myTrack.removeChid( yourSRCs )
restore your SRCs and position on focus
wait for the user to play
That's a quick and dirty draft, not tested. But it should work
///EDIT///
A working Javascript demo, at least on my desktop. Try it on your ICS:
JSFiddle
(save the file, I guess you can't launch jsfiddle properly on a phone)