Due to the success of Windows 3.0 and the lack of OS/2 success, Microsoft wisely decided to expand the Windows API to the Win32 API and have it be the default API.
The book Show Stopper, has a good account of the early days of NT.
https://www.amazon.com/Show-Stopper-Breakneck-Generation-Mic...
It is interesting read.
The programming API for use by userland started out as OS/2 though.
https://www.itprotoday.com/compute-engines/windows-nt-and-vm...
That gave them a huge lead in developing a server-grade OS. They probably just used OS/2 for the OS/2 part that ran on top of it. Fast forward to today, the result still isn't robust as its predecessor in cluster configuration or the AS/400 Microsoft ran on before using their own product. They did show how much better VMS could've been as a desktop... by dominating on the desktop. :)
Anyway, they settled out of court as long as MS promised to port Windows to DEC's Alpha.
And it was a good team.
That said I think there is a difference between re-implementing APIs and stealing sources.
Majority of NT/alpha work was done by team at DEC, later Compaq.
Like almost everyone else I kept to 3.3, totally ignoring 4.
Afterwards I actually ended up using DR-DOS 5 for a while, until MS-DOS 6 came out.
Apple and MS basically bought their current incarnations of their respective OS at some point in the past.