In my old post I have listed a number of wine functions that are exported in that environment and are not present in Windows libraries. 5 years later I decided to re-visit that post and update it with the info from the latest wine vs Windows 10 death match.
The list of APIs has changed, and a new set of functions that can be used to distinguish between the two environments are listed below.
The test program can be downloaded here.
Wine

Windows 10

List of functions
- advapi32.dll!LookupAccountSidLocalA
- advapi32.dll!LookupAccountSidLocalW
- advapi32.dll!LsaRegisterPolicyChangeNotification
- advapi32.dll!LsaUnregisterPolicyChangeNotification
- advapi32.dll!QueryWindows31FilesMigration
- advapi32.dll!SynchronizeWindows31FilesAndWindowsNTRegistry
- comctl32.dll!DPA_GetSize
- comctl32.dll!DrawShadowText
- comctl32.dll!DSA_Clone
- comctl32.dll!DSA_GetSize
- comctl32.dll!GetWindowSubclass
- comctl32.dll!HIMAGELIST_QueryInterface
- comctl32.dll!ImageList_CoCreateInstance
- comctl32.dll!LoadIconMetric
- comctl32.dll!LoadIconWithScaleDown
- comctl32.dll!TaskDialog
- comctl32.dll!TaskDialogIndirect
- dbgeng.dll!DebugExtensionInitialize
- dnsapi.dll!DnsAcquireContextHandle_UTF8
- gdi32.dll!GetDCHook
- gdi32.dll!pfnRealizePalette
- gdi32.dll!pfnSelectPalette
- gdi32.dll!SetDCHook
- gdi32.dll!SetHookFlags
- gdi32.dll!SetObjectOwner
- gdi32.dll!__wine_get_vulkan_driver
- gdi32.dll!__wine_get_wgl_driver
- gdi32.dll!__wine_make_gdi_object_system
- gdi32.dll!__wine_set_display_driver
- gdi32.dll!__wine_set_visible_region
- imm32.dll!__wine_get_ui_window
- imm32.dll!__wine_register_window
- imm32.dll!__wine_unregister_window
- inseng.dll!DllInstall
- IPHLPAPI.dll!AllocateAndGetIfTableFromStack
- IPHLPAPI.dll!AllocateAndGetIpForwardTableFromStack
- IPHLPAPI.dll!AllocateAndGetIpNetTableFromStack
- IPHLPAPI.dll!AllocateAndGetTcpExTableFromStack
- IPHLPAPI.dll!AllocateAndGetTcpTableFromStack
- IPHLPAPI.dll!AllocateAndGetUdpTableFromStack
- kernel32.dll!ConvertToGlobalHandle
- kernel32.dll!GetDaylightFlag
- kernel32.dll!GetProcessFlags
- kernel32.dll!InvalidateNLSCache
- kernel32.dll!MakeCriticalSectionGlobal
- kernel32.dll!OpenVxDHandle
- kernel32.dll!RegisterServiceProcess
- kernel32.dll!ReinitializeCriticalSection
- kernel32.dll!SetCPGlobal
- kernel32.dll!UninitializeCriticalSection
- kernel32.dll!wine_get_dos_file_name
- kernel32.dll!wine_get_unix_file_name
- kernel32.dll!__wine_start_process
- mpr.dll!NPSAuthenticationDialogA
- mpr.dll!NPSCopyStringA
- mpr.dll!NPSDeviceGetNumberA
- mpr.dll!NPSDeviceGetStringA
- mpr.dll!NPSGetProviderHandleA
- mpr.dll!NPSGetProviderNameA
- mpr.dll!NPSGetSectionNameA
- mpr.dll!NPSNotifyGetContextA
- mpr.dll!NPSNotifyRegisterA
- mpr.dll!NPSSetCustomTextA
- mpr.dll!NPSSetExtendedErrorA
- mpr.dll!PwdChangePasswordA
- mpr.dll!PwdChangePasswordW
- mpr.dll!PwdGetPasswordStatusA
- mpr.dll!PwdGetPasswordStatusW
- mpr.dll!PwdSetPasswordStatusA
- mpr.dll!PwdSetPasswordStatusW
- mpr.dll!WNetCachePassword
- mpr.dll!WNetEnumCachedPasswords
- mpr.dll!WNetGetCachedPassword
- mpr.dll!WNetLogoffA
- mpr.dll!WNetLogoffW
- mpr.dll!WNetLogonA
- mpr.dll!WNetLogonW
- mpr.dll!WNetRemoveCachedPassword
- mpr.dll!WNetRestoreConnectionA
- mpr.dll!WNetRestoreConnectionW
- mpr.dll!WNetVerifyPasswordA
- mpr.dll!WNetVerifyPasswordW
- msctf.dll!TF_InitMlngInfo
- mshtml.dll!NP_GetEntryPoints
- mshtml.dll!RNIGetCompatibleVersion
- msi.dll!__wine_msi_call_dll_function
- netapi32.dll!I_BrowserQueryEmulatedDomains
- netapi32.dll!I_NetNameCompare
- netapi32.dll!I_NetNameValidate
- netapi32.dll!NetpGetComputerName
- ntdll.dll!NtClearPowerRequest
- ntdll.dll!NtCreatePowerRequest
- ntdll.dll!NtSetPowerRequest
- ntdll.dll!RtlFindLastBackwardRunSet
- ntdll.dll!RtlFindLongestRunSet
- ntdll.dll!RtlFindNextForwardRunSet
- ntdll.dll!RtlFindSetRuns
- ntdll.dll!wine_nt_to_unix_file_name
- ntdll.dll!wine_server_call
- ntdll.dll!wine_server_fd_to_handle
- ntdll.dll!wine_server_handle_to_fd
- ntdll.dll!wine_server_release_fd
- ntdll.dll!wine_server_send_fd
- ntdll.dll!wine_unix_to_nt_file_name
- ntdll.dll!__wine_dbg_get_channel_flags
- ntdll.dll!__wine_dbg_header
- ntdll.dll!__wine_dbg_output
- ntdll.dll!__wine_dbg_strdup
- ntdll.dll!__wine_get_unix_codepage
- ntdll.dll!__wine_locked_recvmsg
- ntdll.dll!__wine_make_process_system
- ntdll.dll!__wine_set_signal_handler
- ole32.dll!CoGetState
- Query.dll!CIState
- Query.dll!LocateCatalogsA
- Query.dll!LocateCatalogsW
- rpcrt4.dll!I_RpcBindingSetAsync
- rpcrt4.dll!I_RpcServerStartListening
- rpcrt4.dll!I_RpcServerStopListening
- rpcrt4.dll!I_RpcWindowProc
- rpcrt4.dll!NdrAsyncStubCall
- serialui.dll!EnumPropPages
- setupapi.dll!AssertFail
- setupapi.dll!CaptureAndConvertAnsiArg
- setupapi.dll!CaptureStringArg
- setupapi.dll!DelayedMove
- setupapi.dll!DuplicateString
- setupapi.dll!EnablePrivilege
- setupapi.dll!FileExists
- setupapi.dll!MultiByteToUnicode
- setupapi.dll!OpenAndMapFileForRead
- setupapi.dll!QueryRegistryValue
- setupapi.dll!RegistryDelnode
- setupapi.dll!RetreiveFileSecurity
- setupapi.dll!StampFileSecurity
- setupapi.dll!StringTableAddString
- setupapi.dll!StringTableAddStringEx
- setupapi.dll!StringTableDestroy
- setupapi.dll!StringTableDuplicate
- setupapi.dll!StringTableGetExtraData
- setupapi.dll!StringTableInitialize
- setupapi.dll!StringTableInitializeEx
- setupapi.dll!StringTableLookUpString
- setupapi.dll!StringTableLookUpStringEx
- setupapi.dll!StringTableSetExtraData
- setupapi.dll!StringTableStringFromId
- setupapi.dll!StringTableStringFromIdEx
- setupapi.dll!StringTableTrim
- setupapi.dll!TakeOwnershipOfFile
- setupapi.dll!UnmapAndCloseFile
- shdocvw.dll!InstallReg_RunDLL
- shell32.dll!CheckEscapesA
- shell32.dll!Control_FillCache_RunDLLA
- shell32.dll!Control_FillCache_RunDLLW
- shell32.dll!ExtractVersionResource16W
- shell32.dll!Printers_RegisterWindowW
- shell32.dll!Printers_UnregisterWindow
- shell32.dll!Printer_LoadIconsW
- shell32.dll!SheChangeDirW
- shell32.dll!SheGetDirW
- shell32.dll!SHRegCloseKey
- shell32.dll!SHRegDeleteKeyW
- shell32.dll!SHRegOpenKeyA
- shell32.dll!SHRegOpenKeyW
- shell32.dll!SHRegQueryValueA
- shell32.dll!SHRegQueryValueExA
- shell32.dll!SHRegQueryValueExW
- shell32.dll!SHRegQueryValueW
- shlwapi.dll!MLFreeLibrary
- shlwapi.dll!ShellMessageBoxWrapW
- shlwapi.dll!_SHGetInstanceExplorer
- sti.dll!StiCreateInstanceA
- user32.dll!CalcChildScroll
- user32.dll!CharNextExW
- user32.dll!CharPrevExW
- user32.dll!KillSystemTimer
- user32.dll!SetDeskWallPaper
- user32.dll!SetLogonNotifyWindow
- user32.dll!SetSystemTimer
- user32.dll!UserSignalProc
- user32.dll!__wine_send_input
- user32.dll!__wine_set_pixel_format
- winmm.dll!GetDriverFlags
- winmm.dll!OpenDriverA
- wsock32.dll!WsControl
- XInput1_4.dll!XInputGetStateEx