I ran your tests on win95 and win98 and both have at least the function available but as you've stated it's not implemented.
Current approach for dealing with this is for example:
SetLastError(0xdeadbeef); ret = ToUnicode(...); if (!ret && GetLastError() == ERROR_CALL_NOT_IMPLEMENTED) { skip("ToUnicode is not implemented\n"); return; }
or something along those lines. Notice the handy skip() function we have for skipping tests. This will make sure that skipped tests will be marked as such in the test reports.
Thanks for your help! I've resent my patch: http://www.winehq.org/pipermail/wine-patches/2008-July/058803.html
Best Regards -- Andre