My first impressions: 1) Doesn't compile here:
audio.c: In function ‘OpenAL_WaveClose’: audio.c:636: error: void value not ignored as it ought to be
because alcCloseDevice() is declared here as void (my openal version is 1.0.20051129)
2) It'd be better to convert ALC errors from FIXMEs to ERRs.
3) You don't link the driver to openal somewhy (there's no -lopenal switch passed to gcc). Perhaps it's related to the configure.in hack I made, but I had to modify dlls/winmm/wineopenal/Makefile.in and add openal there too.
4) You check for al/al.h and OpenAL/al.h within the configure script but you include AL/al.h and OpenAL/al.h. This doesn't work on Linux, since Linux filesystems are case sensitive.
Leon