An update...
I'm exchanged email with Andy Piper and trying to figure out why he
gets a clean Cygwin build with native sound support and I don't.
In the meantime, I built esound and audiofile and rebuilt xemacs with
ESD sound support on Cygwin. Once I figured out that I need to set
the ESPEAKER environment variable, I'm having success with ESD.
Again, I had to configure with --with-msw=no and specifically disable
native sound support to get through the configure and build
completely.
-andre.