I wonder if you need the revised Q316638 hotfix for WinME. there are actually two versions of the Q316638 hotfix.
Look at MS article 316638:
and look at this MS site which also mentions the Q316638 hotfix:
difference between the two is the version of the portcls.sys file.
Original Q316638 patch has the following files listed from the MS Audio Device Performance page:
02/02/2002 11:09am 22.214.171.12402 147,744 KMixer.sys
02/02/2002 12:45am 4.90.3001.0 147,184 PortCls.sys
08/08/2002 04:16pm 4.90.3001.0 49,296 SysAudio.sys
the Q316638 patch listed in MS article 316638 has the following files:
15-Feb-2002 2:09 126.96.36.19902 147,744 Kmixer.sys
24-Jan-2003 1:27 4.90.3002.0 147,280 Portcls.sys
12-Aug-2002 6:16 4.90.3001.0 49,296 Sysaudio.sys
The one MDGx has on his site is the original Q316638 with version 4.90.3001 of the Portcls.sys file.