Indeed, today they are releasing "LINE" (LINE Is Not an Emulator), which I found quite funny. But we all know, having used WINE, that it is a last resort solution. THE solution would be to run a proper Linux kernel.
And then I had a nightmare. I was dreaming M$ ditches it's own kernel, starts using a real Linux Kernel, and just turns it's desktop onto one of the myriad of desktops existing out there on top of Linux. Of course, they would open source and help WINE guys to make much more legacy Windows programs run on Linux through WINE.
After all, 99% of users see only the desktop environment, they couldn't care less which kernel it is running (and they are right not to care as long as it runs fine).
And then... tadaaa...
Meet Winux, the first Linux distribution officially approved by Redmond!
As enterprises like "big company names" (who knows Ubuntu or Canonical amongst the Top 100 CIOs?), people dislike fragmentation (and the Linux Desktop is very fragmented since Unity), it would for sure make big big scores and probably kill all other distros... hence extinguish!
So, I hope Satya is not reading TheReg to steal this bad idea. ;-)