Projects on reverse-engineering and reimplementing proprietary technologies are the most vulnerable. A decade ago, ReactOS's development was suspended for years until the codebase has been reviewed.
[0] It's not illegal. If you can absolutely guarantee your work is not a derivative work based on the leaked source, but just a reimplementation, it's fine to proceed (the clean-room approach is not always needed, it simply offers the strongest legal guarantee). But for a big project with numerous contributors, the risk is high.
That's why they have policies to not look at any leak, and even with this ReactOS and Wine already had their share of controversies in the past.
It seems like it would just go undetected.
With the risk of copyright infringement you want to be sure that you're taking active measures to defend your position in case you're facing legal charges.
If you were designing the new app you couldn't even -look- at the existing UI; you could only get descriptions. Every term was checked by legal to make sure that it was a 'standard' industry term vs something that was specific to the existing software. They even used a different tech stack wherever they could.
I think the other company still tried to sue, IDK how it played out (I was gone by then) but I remember at least thinking they were in a pretty safe spot with how they handled it.
In short, this leak likely won’t affect any project that is seriously trying to reimplement substantial parts of Windows, if they care at all for US law.
There should be some law about interoperability.