http://bugs.winehq.org/show_bug.cgi?id=10603
--- Comment #7 from M.Kiesel winehq.org@continuity.cjb.net 2008-12-23 10:00:28 --- Fixing this properly is most likely a bigger task. Echo/Flanger/etc. effects (see http://msdn.microsoft.com/en-us/library/bb219776(VS.85).aspx for a list of effects) probably need to get implemented on to of the sound libs Wine uses. It might also be possible to use OpenAL as Wine sound backend; efforts have already been made in that direction but they are far from finished.
BTW this also affects other games such as Prince of Persia SoT. There, indoor echo effects are completely missing.