Now what I don't get, and I'm not trolling here, is why would you want this? Isn't a VM a better option?
I assume people using Windows want to because of the UI, not the kernel. Whereas people generally choose Linux/Gnu/Unix for the kernel and OS environment, not the UI. With Ubuntu on Windows you get part of what people have wanted, and arguable the most important part people want.
Will people really want a Windows kernel, with Ubuntu/GNU OS tools, and Unity? I suspect most would still want the Windows UI.