http://bugs.winehq.org/show_bug.cgi?id=30639
--- Comment #21 from Alexander E. Patrakov patrakov@gmail.com 2012-05-14 09:26:08 CDT --- The transition is handled almost correctly, because no state is kept between the resampler runs. "Almost" because the two resamplers have different latency, so a glitch of less than 1 ms will happen.
As for basing the heuristic on the number of playing buffers, the problem is that it is not readily available.
A different, low-quality FIR might be a good idea, I will play with it.