http://bugs.winehq.org/show_bug.cgi?id=28027
--- Comment #4 from Raymond superquad.vortex2@gmail.com 2011-10-09 18:35:48 CDT --- μ-law , a-law and iadpcm are 4bits, may be some part of the code use wBitsPerSample / 8
http://source.winehq.org/git/wine.git/commitdiff/ad75d9a21722a9516b50868b1ec...
Refer to above patch
why Average bytes per second is 5588 at 11025Hz
wfa.wfx.nSamplesPerSec=11025; wfa.wfx.nAvgBytesPerSec=5588