Interesting! Clearly a long ways off from production-ready, but it's fun to see somebody trying this.
A few notes:
Please clean up the patch a bit to remove lines like this: +//FIXME("handle : %ld \n", handle); and extra files like dlls/ws2_32/tests/test.sh
Please avoid hand-editing include/wine/server_protocol.h The start of the file even says: * This file is automatically generated; DO NO EDIT! * Edit server/protocol.def instead and re-run tools/make_requests
Please switch to plain text for future posts. It's very hard to read in the archive; see http://www.winehq.org/pipermail/wine-devel/2009-December/080394.html
Please identify the author(s) of the new code for copyright purposes, and ensure they agree to licensing their code under the LGPL (for Wine) and GPL (for Linux kernel).
I'm sure other people will have more to say.