Alexandre Julliard (@julliard) commented about server/file.h:
/* file descriptor functions */
extern struct fd *alloc_pseudo_fd( const struct fd_ops *fd_user_ops, struct object *user,
unsigned int options );
unsigned int options ) __WINE_MALLOC;
extern struct fd *open_fd( struct fd *root, const char *name, struct unicode_str nt_name, int flags, mode_t *mode, unsigned int access,
unsigned int sharing, unsigned int options );
unsigned int sharing, unsigned int options ) __WINE_MALLOC;
__WINE_MALLOC is not appropriate for functions that return initialized objects.