Where this isn't the case would be if performance mattered, some of Foundation system api implementations (at least, the Windows ones) can be a little inefficient since the Foundation api model and the Windows way of doing things doesn't always match and the Windows implementation has to do extra work to match the semantics.
Another would be UI wise, I haven't heard of plans for Apple to open source SwiftUI. Though since Swift can call into the native platform apis, it's quite possible to write a (perhaps not as slick) alternative.
As for the rest, it depends on what you consider "basic functionality". AppKit/UIKit is probably never going to be ported.
All this really means is you don’t get the iOS UI tools for your Windows and Linux projects.