http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #94 from Alexander E. Patrakov patrakov@gmail.com 2010-12-31 03:39:09 CST --- hw:0 is an onboard Intel HDA codec. It supports both 44100 and 48000 Hz, but not 32000 Hz.
As for sb16 - you are right, it doesn't support 48 kHz. That's why I tested resampling from 32000 to 44100 Hz.