http://bugs.winehq.org/show_bug.cgi?id=19202
--- Comment #43 from Jeff Zaroyko jeffz@jeffz.name 2010-10-19 00:23:09 CDT --- As I suggested on the 2010-02-16...
If anyone wanted to do something constructive, they could begin profiling with oprofile (if you use ubuntu there's a handy gui for stopping/starting) when the high cpu usage starts, for about ~30 seconds, stop and then generate some oprofile reports.
See the oprofile website for many examples of the reports you can generate once you've captured profiling data. Compile them into a single .txt file, attach the .txt file and then someone might be in a better position to speculate.
If you need assistance with oprofile, post on the wine users forum rather than here and I or someone else will answer.