http://bugs.winehq.org/show_bug.cgi?id=26975
--- Comment #11 from hash HASH.DuOrden@gmail.com 2011-05-02 10:35:09 CDT --- Well, maybe it isn't a bug, maybe it's just that soundcard.h from OSSv4 is in right place from start and so package maintainer just thought if it is where it should be, why fill OSSLIBDIR in first place?
And thanks for advise, I've altered /usr/include/sys/soundcard.h to include /usr/lib/oss/include/sys/soundcard.h and all is nicely found by configure and compiled flawlessly.