https://bugs.winehq.org/show_bug.cgi?id=39442
--- Comment #2 from Hans Leidekker hans@meelstraat.net --- (In reply to Hans Leidekker from comment #1)
In reply to François Gouget from comment #0)
The Windows 7+ VMs all use an ich6 virtual soundcard (they don't support any of ac97, es1370 or sb16 ones).
Why do you think that Windows 7 doesn't support ac97? I managed to switch Windows 7 to ac97 and it makes the test failures go away.
Looks like it's supported on 32-bit Windows but not on 64-bit.