Hi rawbe,
As explained, it's not the sound what's incorrect, it's the overall performance, it's just that it's manifesting as sound issues because sound is the first thing that breaks when performance is poor.
That said, I tested this myself on a P4 3.00 and I noticed sound stuttering during the first explosion at the grid pattern, after that the sound was fine during gameplay. I assume 3.20 GHz should perform a little bit better, but it's still an underpowered CPU to run modern MAME. Consider Core2Duo as a bare minimum.