building app-emulation/wine (any version) with distcc and MAKEOPTS="-j32" fails. MAKEOPT="-j8" works fine. I have not checked what is the maximum number for a successful build. It should be however limited in the ebuild.
How about posting where it actually fails...
Created attachment 155799 [details] compile log of wine-1.0_rc4 with MAKEOPTS="-j32"
i think this is fixed with most recent wine versions