i was able to solve, but it was hard :-)
first it is important to enable multiplemouse on mame.ini
after this, using the opti-pac you must know that you can be recognized as two mouses
use one mouse as trackball (x and y axis)
use the second mouse as: X axis for P1 Spinner and Y axis reversed as P2 Spinner
i just needed to reverse the wires ;-)
P.S.
it is a controller/hardware problem, not software problem.