This is already done, most files which have Wine code
are labeled so atop
of the file ("Some parts are taken from Wine project..."). What I see is
that Dmitry Timoshkov says this is not enough.
It should be enough if the original copyright notices are kept. No need to
research origins of every piece of code.
LGPL 2.1:
1. You may copy and distribute verbatim copies of
the Library's complete
source code as you receive it, in any medium, provided that you
conspicuously and appropriately publish on each copy an appropriate
copyright notice and disclaimer of warranty; keep intact all the notices
that refer to this License and to the absence of any warranty; [...]
2. You may modify your copy or copies of the Library
or any portion of
it, thus forming a work based on the Library, and copy and distribute such
modifications or work under the terms of Section 1 above, [...]
GPL-HOWTO:
If you have copied code from other programs covered by
the same license,
copy their copyright notices too. Put all the copyright notices together,
right near the top of each file.