Today I confirmed the issue DOES exist with latest MAME versions using 2 screens mode.
I used other CPU (Intel i7 - NVidia video Card - Win10) and the issue was replicated exactly same.
Therefore there are no hardware or software incompatibility with my AMD Bulldozer - Radeon video card - Win7)
The bug DOES exist. Be free to confirm it and if possible address this problem.

Considering the current situation I will keep MAME 0.161 that DOES work with 2 screens and use MAME 0.192 with one screen mode to run newer games.