Hi, I cross-compiled a simple Application with the preview of MSVC 11 to ARM. After some minor changes to Wine i was able to run it on my Pandaboard using the native msvcr110.dll. One thing i noticed in the cross-compile environment is that there are much less libraries available for ARM, that's mostly because the win32 API isn't meant to be ported entirely, instead ARM Apps should be based on WinRT. Still i was able to dynamic load functions from dlls available in Wine beside static loaded functions that also worked.
In short: The good news: The ABI is compatible (to armel gnueabi) The bad news: no fully win32 API on ARM
Maybe my small changes to Wine will make it into 1.5.1 :) At least i hope so.