http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #92 from Alexander E. Patrakov patrakov@gmail.com 2010-12-28 11:29:37 CST --- It was ac97. According to the wav file header written to out.wav, windows sometimes configures the hardware to use 44100 Hz and sometimes 48000 Hz. This depends only on what is playing inside Windows: as you said, it picks the highest sample rate of the currently playing streams. I was surprised, too, when seeing a header with 44100 Hz in it.
The PCI ID of the emulated device is 8086:2415 (rev 01).