https://bugs.winehq.org/show_bug.cgi?id=46437
--- Comment #1 from Olivier F. R. Dierick o.dierick@piezo-forte.be --- (In reply to Hamish Claxton from bug 40828)
I do agree though that your much simpler fix should be submitted upstream, though I am a bit confused as to what to do with mine as you say it should be used as an enhancement.
It would be used conditionally when the option to 'keep the taskbar on top of other windows' is enabled.
For example, in function handle_parent_notify:
if (taskbar_always_ontop) handle_systray();