So finnaly I made it.
This is how it was done: Since I'm using "Ace's Combined SH3.SDL Files V2" mod I opened it's sdl via S3D (the SH3.SDL in GWX sounds folder can not be opened with S3D), I did the same with the small sh3.sdl that is in this mod, copy/pasted those three entries into "Ace's Combined SH3.SDL Files V2" SH3.SDL file and saved it. Now I have the torpedo drop sound working.
gl
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