http://bugs.winehq.org/show_bug.cgi?id=25015
--- Comment #7 from Dan Kegel dank@kegel.com 2011-02-10 23:53:32 CST --- Patch to wine not needed (although this is arguably still a wine problem since wine doubled the number of fd's it uses a while ago).
See http://wiki.winehq.org/FAQ#head-80aeef30021fc0bae9ba2254f9ce6e249577ea93 for workaround until the distros raise the hard ulimit by default.