Comment 3 for bug 1632787

> there is no warning/error while doing the wine install (except it remove gnome-disk-utility and squasfs-tools which can be reinstalled after without problem.)

Generallly wine-development tries to install wine32-development, but it purposedly doesn't fail to install if wine32-development is not available. Instead running wine-development later shows a hint about wine32-development and how to install it (as already seen in your report).

wine32-development is available on your system, as seen in the output. But maybe some tools don't show it, because it's from the architecture i386. Nothing to worry about (but see below about it not installing due to dependency issues).

> wincfg is not present into the wine menu (from Applications topbar menu)

This is unrelated to your main problem.
.desktop files were requested in https://bugs.launchpad.net/ubuntu/+source/wine-development/+bug/1576326

> wine-gecko is not installed by default (see warning at this end of report)

This is also unrelated. Generally to make Wine Gecko available in Wine someone (TM) needs to update either Debian's libwine-geckoX.YZ (suitable for universe) or wine-ubuntu's wine-geckoX-YZ (multiverse) to the currently required version 2.47. For regular users the README.Debian has instructions how to install the current version manually, read it e.g. with the following terminal command:
$ zcat /usr/share/doc/wine-development/README.Debian.gz

> and get lot of dependencies issues

So this is your main problem.

Basically you still have the issues that you already reported for other Wine packages in several other bug reports. On your system apt somehow refuses to install wine32-development's dependencies from the i386 architecture. This is not a bug in wine-development, or in any of the other Wine packages.

I know you already added the foreign architecture i386 to your system, and did the apt update. Good. Others with similar problems should just follow the instructions they get in the terminal when they run wine-development.

Possible reasons:

* PPAs or other apt sources, or manually installed .deb packages that conflict with the to-be-installed i386 packages. I suggest you trim down this list for now (don't forget to do a "sudo apt update" to apply the changes) until you've installed wine32-development.

* Some custom setting in /etc/apt/preferences or /etc/apt/preferences.d/*, or any other apt misconfiguration.

* Your ProcEnviron.txt states: PATH=(custom, no user)
That looks strange to me, but I don't really suspect it to cause the problems.

* something else

I suggest to try to manually install all dependencies, as you already tried with libwine-development:i386. Follow down this dependency chain (which might be dozens of single packages) until they are all either installed, or you get a real package conflict.

So:
apt install libldap-2.4-2:i386

If this works, continue with:
apt install libpulse0:i386
...

If it fails and complains about new missing dependencies, try them. Also verify if the same version from i386 is tried to be installed, as it is already installed on amd64 (you don't need to install the amd64 package if it is not there yet. But if a package is to be installed from i386 and amd64 at the same time (which is the case for most packages here), they need to be of the exact same version.). See the currently installed version of e.g. libldap-2.4-2 with the following terminal command:
$ dpkg -l libldap-2.4-2