http://bugs.winehq.org/show_bug.cgi?id=25482
--- Comment #3 from Colin Wetherbee cww@denterprises.org 2010-12-11 02:57:40 CST --- (In reply to comment #2)
Prima facie, the error comes from the system OpenAL library, so the actual issue may not be in Wine. Please attach the full debugger output emitted.
Under full debugging (WINEDEBUG=+all), Steam crashes before any UI elements become visible, so starting the game is not possible.
Would a subset of full logging be useful?