Going back a ways there has been rudimentary support for running Wine on 32-bit ARM, in part to further along the prospects of running Wine on Android. Just recently I wrote that even Chinese people were trying to patent Wine on ARM, which aren't even involved with upstream Wine development.
The latest to report on in the Wine space is that André Hentschel and Kai Tietz have been working on MinGW-w64 support for targeting the ARMv7 architecture. Among the reasons for having this ported GNU stack for Windows to target ARMv7 is for getting the Wine test suite to run on Microsoft Windows RT and for compiling other Wine code for ARMv7 without using winelib. This work will also allow for compiling more (open-source) Windows applications and libraries for running with Wine on ARM.
This MinGW-w64 tool-chain support for ARMv7 is still in its early stages but you can read a bit more about the ongoing work via the Wine project site.