I still think this isn't the right change to prevent the systray window from stealing focus and other fixes are required for that, but I'm approving this nonetheless as it fixes https://bugs.winehq.org/show_bug.cgi?id=56056.
IrfanView calls ShowWindow( tray_window, SW_SHOW ) when exiting fullscreen view. The systray window should stay hidden if it doesn't have any icons, even when the application tries to explicitly show it.