Anyway what is your goal of compiling Wine on mingw? Wine itself (except for a few dlls) can't be used on Windows. Some important low-level stuff isn't supported well on cygwin which prevents Wine to work on Cygwin or SUA. Though in case of SUA microsoft may have fixed the remaining issues for Win7, Vista was quite close to offering enough functionality. (some special file descriptor feature is needed but I forgot what)
