You are not too far off. There are rarely things you have to do in destroyScene. But most of the time people are not adding touch handlers to the Runtime object, but to the display objects. Think of createScene as the place to create anything that shows (other than native.* objects). If you are adding touch handlers and such directly to the object, you do that in createScene as well.
You can load audio there, but if you do, you have to dispose of it in destroyScene. createScene and destroyScene are kind of pairs. They go together. Now Corona SDK will clean up your display objects for you, and if you were adding those touch handlers to display objects they would be cleaned up too. This is why there isn’t much to do in destroyScene
Normally I would start Runtime listeners in enterScene and remove them in it’s mate, exitScene as they always execute in pairs.