http://bugs.winehq.org/show_bug.cgi?id=31458
--- Comment #1 from Alexander E. Patrakov patrakov@gmail.com 2012-08-12 23:44:51 CDT --- I think that outright removing the resampler for all applications is not the right thing. It was added for a reason - very bad sound quality in media players.
Bug 30639 has a patch (possibly outdated) that switches to a low-quality resampler only if enough voices are playing for performance concerns to become relevant. If that patch also resolves your problem, please mark your bug as a duplicate. Thanks.