http://bugs.winehq.org/show_bug.cgi?id=31550
--- Comment #2 from j.wielicki@sotecware.net 2012-08-26 06:44:01 CDT --- To clarify the statement: “Appearantly it is perfectly fine to leave these calls out, as they were added by the bad commit which introduced the regression.”
The commit message suggests that they are added to ”reset”, that is to put the render target into the initial state, if device_reset is called more than once (with different d3d calls inbetween). That suggests for me that one can leave out these calls on the first call to device_reset.