Windows NT is a remarkably modular kernel architecture, with design decisions far ahead of its time. Things like (acronym overload here) COM, (A)LPC, UMDF, Windows subsystems (for Linux and Android), and an absolutely immense media and utilities ecosystem: Direct3D, DirectWrite, WASAPI, etc.
Why not hope Microsoft open-sources the entire Windows stack including the NT kernel, NTFS drivers, and the Windows API, rather than hope it 'uses Linux'?
> Windows "experience"(sic) into a UI/Desktop Environment for Linux
And for the record, this more-or-less already exists: it's called KDE Plasma Desktop 5.