Phoronix published a review on the Wine Takes Minor Performance Hit Running Windows Programs On Linux With KPTI (Meltdown Vulnerability) A quote from the article:

With word this morning that Wine performance may be impacted by the Linux KPTI patches stealing the spotlight this week, I ran some basic benchmarks of Wine in different configurations looking at the performance impact of the kernel page table isolation patches.

 Wine Takes Minor Performance Hit Running Windows Programs On Linux With KPTI (Meltdown Vulnerability) @ Phoronix