https://bugs.winehq.org/show_bug.cgi?id=39165
--- Comment #3 from Dmitry Timoshkov dmitry@baikal.ru --- (In reply to Sebastian Lackner from comment #2)
With these changes xaudio2_7 should be disabled when OpenAL is not present.
I guess that since I have libopenal/libopenal-devel installed the configure check passes.