The PulseAudio configure check is broken:
WINE_PACKAGE_FLAGS(PULSE,[libpulse],,,, [AC_CHECK_HEADERS(pulse/pulseaudio.h, [AC_CHECK_LIB(pulse,pa_stream_is_corked,[:],,[$PULSE_LIBS])])]) [...] test -n "$PULSE_LIBS" || enable_winepulse_drv=${enable_winepulse_drv:-no}
WINE_PACKAGE_FLAGS() sets PULSE_LIBS but PULSE_LIBS is not unset even if AC_CHECK_LIB() fails. As a result compilation of winepulse.drv is enabled even if libpulse.so is missing.
I don't have the 32-bit libpulse.so library so this resulted in a compilation error here:
../../tools/winegcc/winegcc -o winepulse.drv.so -B../../tools/winebuild -m32 -fasynchronous-unwind-tables -shared winepulse.drv.spec \ mmdevdrv.o -ldxguid -luuid -lwinmm -luser32 -ladvapi32 -lole32 -lwine \ ../../libs/port/libwine_port.a -lpulse -lpthread /usr/bin/ld: cannot find -lpulse collect2: error: ld returned 1 exit status winegcc: gcc failed Makefile:185: recipe for target 'winepulse.drv.so' failed
I also find it strange that all these audio modules are enabled/disabled at the end of the configure.ac file instead of where support is checked.
Also the 'Check for any sound system' should probably not look into the internals of audio systems (i.e. check for PULSE_LIBS) and instead only rely on the enable_xxx_drv variables which should have been set by then.