http://bugs.winehq.org/show_bug.cgi?id=36029
--- Comment #2 from Dr 4asm ignas2526@gmail.com --- I was able to find the registry key entries for this uuid, on my machine were I installed DirectX June 2010: All data types are REG_SZ.
HKEY_LOCAL_MACHINE\SOFTWARE\Classes\CLSID{5a508685-a254-4fba-9b82-9a24b00306af}\ (Default) = "XAudio2"
HKEY_LOCAL_MACHINE\SOFTWARE\Classes\CLSID{5a508685-a254-4fba-9b82-9a24b00306af}\InProcServer32 (Default) = "C:\windows\system32\XAudio2_7.dll" ThreadingModel = "Both"
So, I think, that what it really needs is XAudio2_7.dll