https://bugs.winehq.org/show_bug.cgi?id=44381
--- Comment #4 from Andrew andrew.mrolko@gmail.com --- Sorry about the late reply. I have tested it with and without dialogue subtitles enabled.
With the subtitles disabled, the NPCs do not react at all when the are supposed to speak. One could summarize that as static, but it is important to not that the NPCs are not frozen. As the cart is rolling along the road in the opening scene of the game, the NPC's bodies will have the subtle movements that you'd expect from a person sitting in a moving cart. But their heads do not turn to the player when you'd expect them to, and their mouths do not open.
With subtitles enabled, it is hit and miss. The first NPC (Stormcloak soldier named Ralof) who speaks the first line in the game turns to the player and opens his mouth briefly. (There are no audio and no subtitles associated with this initial dialogue.)
Ralof would normally say: "Hey you, you’re finally awake. You were trying to cross the border right? Walked right into that Imperial ambush same as us and that thief over there." His mouth just opens for about one second, then it closes and he looks straight again.
Immediately after Ralof saying his speech, the thief (Lokir) in the cart is supposed to say: "Damn you Stormcloaks... Skyrim was fine until you came along! Empire was nice and lazy. If they hadn’t been looking for you I’d have stolen that horse and been halfway to Hammerfell. *Looks at Dragonborn* You there, you and me, we shouldn’t be here. It’s these Stormcloaks the Empire wants." But his mouth does not open. He remains static.