https://bugs.winehq.org/show_bug.cgi?id=43236
--- Comment #6 from Zebediah Figura z.figura12@gmail.com --- The program seems to be calling acmFormatEnum() on each driver and checking whether each format can convert into a given PCM format. The commit in question prevents acmFormatEnum() from listing mp3 formats, but as tests show this is the correct behaviour. So it's not impossible there's something else going on here.
As it is it may be best just to stage a revert to ae34a0f5. The issue it was meant to fix is much less important.