I understand that Wine doesn't implement functions that are not known to be called, but isn't that just for modules which are supposed to be used by applications? To me, it doesn't seem correct to add a completely empty module whose exports are supposed to be used internally. Clarification on this would be appreciated, I'd rather not waste not only my time but also yours with pointless work.
It goes for everything. We don't add a dll unless some app wants it, we don't add a function unless some app calls it, we don't add a version resource unless some app checks it, etc.