Of course, bits and pieces might be tied to a platform and the dependency chain might drag other parts down, but overall Windows, Office, etc. generally have some sort of abstraction at the lower level that could theoretically allow porting to any platform.
There are a lot of other bits, such as Integrated Security Security, Windows Perf Counters, Windows Event Log, that are probably stripped out.
But I also suspect that that the Linux implementation is based on the implementation that they use for Azure SQL Databases.
Back then alot of that stuff was C. Hard to imagine Microsoft continued writing SQL server in C.
I don't really see many other choices being available. Sure we have Rust, Go and other languages now, but most of the current SQL servers are 20 years old or more by now. C is a well known language, there are good tooling, the compilers generate fast code and you can do very precise memory control.