Windows 11 could run on Linux 7 years ago
The article it explained. And its an obvious pipedream.
Windows has all the API, wine doesn't have the API they reverse-engineered the compatibility layer.
Since Windows has the code it wouldn't take a lot. Plus a lot of drivers and what not is already implemented in linux
Biggest probably would be graphics but then again they have the API/code as they made it so they can easily connect the dots to make it work