I just sent a rather large patch to wine-patches that addresses a number of 3D sound problems and also fixes a problem I was having when switching between sound cards quickly.
I added more tests for 3D, COM and reference counts and have run the tests on win2k with dx8.1 with the same results. I have also tested with the sample programs from the DX8 SDK. Please test it with real apps and send me feedback. Thanks, Bob.