https://bugs.winehq.org/show_bug.cgi?id=41870
--- Comment #1 from Sagawa sagawa.aki+winebugs@gmail.com --- I can reproduce the issue with your procedure. I confirmed that it doesn't happen in native Windows 7 environment.
Wine trace log shows sharing violation when opening NR_field12.mp3 in step 8. So, I'm looking into DirectShow filters' file operation.