After so many years especially after the success of linux + wine, I don't think anyone needs a Windows NT clone. I know they share code/knowledge, there is just no practical reason to have a full clone of the NT kernel.
I'd further argue that Microsoft should stop developing its windows OS kernel altogether, running wsl2 on top of a boring windows kernel is never the solution. They should build Windows on top of the Linux kernel, I mean let Windows be a good Linux Window Manager.