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This means we want to support AC97 and intel hda, right?

Yes.

Fixed in qemu-kvm-1.4.0-3.el7.x86_64.rpm

Verify this bug:
Version-Release number of selected component (if applicable):
seabios-bin-1.7.2.2-10.el7.x86_64
qemu-kvm-1.5.3-41.el7.x86_64
----
# /usr/libexec/qemu-kvm -device ? 2>&1 |grep -i audio
name "AC97", bus PCI, desc "Intel 82801AA AC97 Audio"
name "hda-duplex", bus HDA, desc "HDA Audio Codec, duplex (line-out, line-in)"
name "hda-micro", bus HDA, desc "HDA Audio Codec, duplex (speaker, microphone)"
name "hda-output", bus HDA, desc "HDA Audio Codec, output-only (line-out)"
name "ich9-intel-hda", bus PCI, desc "Intel HD Audio Controller (ich9)"
name "intel-hda", bus PCI, desc "Intel HD Audio Controller (ich6)"
---
# /usr/libexec/qemu-kvm -device ? 2>&1 |grep -i ES1370
No output.
# /usr/libexec/qemu-kvm -device ? 2>&1 |grep -i sb16
No output.
---
Based on above test and comment 0, comment 2 and 3,  AC97 and intel hda has been supported. ES1370 and sb16 has been disabled.

This request was resolved in Red Hat Enterprise Linux 7.0.

Contact your manager or support representative in case you have further questions about the request.