No EqualTo required here (r_beep_sound and s_system_sound_name will be pointing to the same StringRef, so they will - by definition - be equal). This method should be:
```
if (s_system_sound_name != nil)
  r_beep_sound = MCValueRetain(s_system_sound_name);
else
  r_beep_sound = MCValueRetain(kMCEmptyString);
return true;