http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #86 from Krzysztof Nikiel zzdz2@yahoo.pl 2010-12-27 14:45:36 CST --- (In reply to comment #85)
The worst quality setting has two or three output samples influenced by each input sample, the medium quality has the response width of 29 samples, and the best quality (default in the fresh XP install) has the response width of 79 output samples (1.8 ms). As I said, all of this is for the 32000 -> 44100 Hz resampling.
If there is 29 samples in 44100 it would be 21 samples in the source 32000 i.e. similar to this patch 'good' (19 samples). 79@44100 -> 57@32000 similar to patch 'slow' (55 samples).