https://bugs.winehq.org/show_bug.cgi?id=43236
--- Comment #3 from Zebediah Figura z.figura12@gmail.com --- Thank you for reporting this bug.
It doesn't immediately look like the driver is trying to convert into mp3, but rather may be using the winemp3 driver to convert between native PCM formats. Could we get a debug trace without this patch? That should make finding the problem trivial.