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Yes, it abstracts it to the extent that it doesn't resemble Win32 anymore. It's something else.

I would have to agree. Win32 is immediate mode, while WPF is retained scene graph.

It's not an abstraction its a complete overhaul.

MFC is an abstraction to me.

As far as I know WPF is built on Direct whereas MFC and Winforms are based on Win32.

That's my understanding as well. Point spy at a WPF app and you see one top level HWND which is just hosting a DX context