http://bugs.winehq.org/show_bug.cgi?id=31653
--- Comment #4 from dreago@live.com 2013-03-30 07:07:14 CDT --- Exactly the same...
wine "Spintires.exe" err:module:import_dll Library X3DAudio1_7.dll (which is needed by L"C:\Program Files (x86)\Oovee\Spin Tires\Spintires.exe") not found err:module:LdrInitializeThunk Main exe initialization for L"C:\Program Files (x86)\Oovee\Spin Tires\Spintires.exe" failed, status c0000135
without the dll override and with a dll override i get.... 1.5.26_crash_log attachment added.
same os as last time, no format. only change is updated wine (1.5.12 ~1.5.26) and new kit. I've went from msi 4GB gt630 graphics card to zotac 4GB gtx 680 graphics card.