For those of you that don't follow http://test.winehq.org/, AJ and others 64-bit work has brought down the failures to 68: http://test.winehq.org/data/fb0275dd3148a098967f5959adb57ebe41a4383e/index_W...
Down quite a bit from over 100 about 6 months ago.
There's still a lot of work to do, of course. If you've got a 64-bit machine, give your favorite area of the wine tree a try in 64-bit mode and fix some test failures/compiler warnings.