http://bugs.winehq.org/show_bug.cgi?id=7142
--- Comment #10 from Vitaliy Margolen vitaliy@kievinfo.com 2009-08-14 20:09:01 --- Right, that's the OpenAL-Soft, not the original OpenAL which is now a history. When this bug was opened, the "system one" was the old original OpenAL from years back.
I suppose if someone wants to make a thunk dll it now would work. There were some patch(es) floating around from several years back.