https://bugs.winehq.org/show_bug.cgi?id=57476
--- Comment #8 from Dmitry Timoshkov dmitry@baikal.ru --- (In reply to Nikolay Sivov from comment #6)
Windows SDK does not provide idls for those files, and headers it does provide are not going to work with C code, that applies for Direct2D headers too.
There's no such a problem with D2D headers in PSDK. I've attached a test application to the bug 57435 that compiles with PSDK headers however Wine headers are broken in that respect.