https://bugs.winehq.org/show_bug.cgi?id=43236
--- Comment #8 from Béla Gyebrószki gyebro69@gmail.com --- (In reply to Zebediah Figura from comment #7)
Created attachment 59485 [details] Rename winemp3.acm to l3codeca.acm.
Apologies it took so long to track this down. Does the attached patch fix the bug for you? (You may need to start in a fresh WINEPREFIX, although the patch worked for me without doing so.)
The patch fixes the problem here, thank you.