https://bugs.winehq.org/show_bug.cgi?id=40828
--- Comment #26 from Olivier F. R. Dierick o.dierick@piezo-forte.be --- I may argue that (1) is consistent with older XP and Vista behavior.
We may implement the simplest (1) first, and then extend it latter with a "Keep taskbar on top of other windows" option implemented with (2). That option would then be enabled by default for recent windows compatibility, and users that want the old behavior may disable it.
Seeing things this way (1) would be the fix and (2) an UI enhancement.