https://bugs.winehq.org/show_bug.cgi?id=53553
--- Comment #9 from mirh mirh@protonmail.ch --- The "special case" (technically unbeknownst before I debunked the "Windows 8/10 broke it" theory) is just loading dsound through COM calls rather than the usual loadlibrary.
And putting aside that it should still be up to wine to support the entirety of directsound (but there are other bugs open for that AFAIR), the problem here seems to be that the normal loading order isn't honoured with CLSID dlls (or maybe the mechanism is altogether broken and just for show?).