This is a suggestion ticket posted by another user and after a quick google on the topic and the official API, it does seem Unity still removes all metadata including cues upon importing the audio clip. Audio cue can be used to trigger events such as the loop point of an indefinitely looping BGM with intro which should not be part of the loop (sustain). This saves the trouble of the sound engineer or composer copying the audio cues manually and separately for importing to Unity, which is prone to error.
I think if Unity does preserve audio cues, the cue list file should be a separate part from the audio clip, so once the audio file is updated externally, the Unity editor can check if any inconsistency between the old and new cue list and ask if the user wants to replace or merge the cue lists.
