Hi! It is unfortunate that MAME doesn't support 2 soundcards simultaneously. Arcade games that have 2 screens, often simply have stereo speakers. Left speaker for left player, right speaker for right player.
As for final lap, and many more (eg. Ridge Racer 2, or Daytona) it is not a multi screen single arcade game, but a linked network. This will require some additional work by the developers on the MAME core but we'll get there eventually.
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