I find history fascinating, and I have soft spot for retro/vintage technology, so I got to see and touch some interesting stuff. One customer was doing an upgrade in 2015(!!!) from Windows NT 4.0 to Windows XP (!!!). They could not go further, because they were dependent on some piece of hardware whose vendor had gone out of business, leaving behind device drivers that would not work on any Windows after XP.
For this kind of customer, I think, the prospect of an operating system where those device drivers would continue to work while also supporting more recent hardware would be very attractive.
Industrial installations apparently have lifetimes that are far longer than what even "enterprise" operating systems offer, and replacing that Windows NT 4.0 box with a Windows 7 box (let's not even think of anything more recent) is a huge challenge just from the technical perspective. But it gets a lot more hairy when things like certification and compliance to legal requirements come into play, where you cannot just upgrade a box from Windows XP to Windows 10, because then you lose your certification, and re-certifying the installation is a costly and (I assume) tedious procedure.
TL;DR: I believe there could be pretty lucrative market for ReactOS in industrial applications. It would require a fair amount of up-front capital to get going, but if you can provide support for large-scale industrial customer to keep their systems running for twenty or forty years, there has got to be a lot of money in it.