http://bugs.winehq.org/show_bug.cgi?id=31458
--- Comment #4 from Alexander E. Patrakov patrakov@gmail.com 2012-08-13 08:36:31 CDT --- Given that the game uses a lot of CPU when a high-quality resampler is used, it does need a resampler. Even as simple as zero-order-hold (which is what was there before I added a windowed-sinc=based one, and which is what your patch effectively does).
I say so because there is a condition in the code to disable resampling when the input and output sample rates match.
As for your patch - I completely disagree. Please listen to a sample from 26984 in foobar2000.