http://bugs.winehq.org/show_bug.cgi?id=19370
--- Comment #11 from Maarten Lankhorst m.b.lankhorst@gmail.com 2010-02-21 02:20:56 --- Sorry, got a bit occupied.
Well, it seems the problem is that it resamples, and somehow doesn't do that properly.
Fortunately I already encountered a problem like this before, and made a undocumented registry key that counters it.
If you create a string in HKCU\Software\Wine\DirectSound called MaxShadowSize and set it to 0, sound should work accelerated, no matter what sample rate is used.
This is only a workaround, I need further investigation to figure out what the hell is going on here.
Cheers, Maarten.