What is the point?
I know of many vitally important systems that are still running on DOS, Windows 3.1 and a variety of even more obsolete platforms. I expect that Windows XP will continue to be a significant platform for several decades. If ReactOS ever gets out of beta, it'll be a boon for huge numbers of users.
If we skip practical part, ReactOS is great as any big community-driven project, because driving a big project is hard.