https://bugs.winehq.org/show_bug.cgi?id=40924
--- Comment #2 from Bruno Jesus 00cpxxx@gmail.com --- It took me sometime to understand too. It is simple actually. When you create a prefix and then ls inside drive_c:
wine@Note:~/.wine/drive_c$ ls Program Files users windows
Note that users and windows don't have the first letter in uppercase. The expected output is:
wine@Note:~/.wine/drive_c$ ls Program Files Users Windows