I used a Pentium at 133 MHz at the time, and it struggled to play MP3. The tracks would stutter.
My Pentium 166 on the other hand was much more capable I could multitask while playing Mp3's (I used to play mp3's and Quake at the same time).
AFAIK all sound drivers in Windows accepted standard PCM data.
Even tried it on mpg123 and mpg321 on RedHat on a 486 DX66 - I was poor. Didn't fare any better.