http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #68 from Alexander E. Patrakov patrakov@gmail.com 2010-12-25 08:33:38 CST --- Raymond, here are the results of tracing foobar2000. It uses the secondary buffer, and, while creating it, by default (i.e., without the special resampling plugin that is disabled by default) passes WAVEFORMATEX that matches the characteristics of the media file. So even in Windows, OS-based resampling is sometimes necessary.