The "gold standard" for this is the official documentation by SCS Software regarding the implementation. This is the definitive technical resource that replaced the old .ogg overwrite method and is what every "solid" modder uses today. The Core Technical Resources
You no longer just swap files. You create a .bank file that contains the logic for how sounds pitch-shift and cross-fade based on game telemetry.
The mod must "listen" to variables like throttle , turbo , and brake to trigger specific audio samples.
This is the official technical manual. It explains the project structure, how to use the SCS FMOD template, and how the game engine communicates with sound events.