http://bugs.winehq.org/show_bug.cgi?id=23516
--- Comment #24 from Dan Kegel dank@kegel.com 2010-12-22 09:57:54 CST --- Can you use lsof to see which files are leaking?
Changing the hard limit does kind of only affect apps that actively raise the soft limit. All other apps still have the same old limit.