67.
ClearAll[sA]
sA = Module[{i$ = Complement[Range @ Length @ Join @ ##2, #]},
SparseArray[{# -> #2, i$ -> #3}]] &;
Example:
s = {2, 3, 6}; a = {a1, a2, a3}; b = {b1, b2, b3, b4};
sA[s, a, b]
Normal @ sA[s, a, b]
{b1, a1, a2, b2, b3, a3, b4}
78.
Normal[SparseArray[s -> a, {Length@Join[a, b]}]] /. 0 :> Last[b = RotateLeft@b]
{b1, a1, a2, b2, b3, a3, b4}