OK, I will go ahead and close this bug.
** Changed in: linux-source-2.6.17 (Ubuntu)
Status: Unconfirmed => Rejected
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non-existing VIA 82xx Modem fails on startup
https://launchpad.net/bugs/60160
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You may have a modem on your soundchip, but in general it is disabled by
default in bios if you do not have a modem port, which sometimes can be
optained from vendor as an assembly-option. Many sound controllers do
have additional (soft)-modem functionality for certain configurations.
In your setup