Did you actually try compiling a kernel without CONFIG_SND_HDA_INPUT_BEEP set? If you do, does your PC speaker work again? If it does work again, I don't think there is a bug, at least not in the fact that the old PC speaker beep no longer works: if you have a HDA soundcard in the system _and_ the driver is loaded _and_ CONFIG_SND_HDA_INPUT_BEEP is set, then it seems logical to me that that takes over system beeps. The fact that the config option also existed in 2.6.29 but did not work the...