I would describe it as both. Adding support for a new OS API adds a significant development, maintenance, and testing burden. When I was working on Wine, for changes in the higher-level audio APIs I would have to run tests across all of [macos coreaudio, linux alsa, linux alsa-pulse, linux pulseaudio, linux ossv4, and BSD ossv4]. Any change to those OS-level implementations had to be duplicated across all of them. It's a serious consideration to add support for new API, so we strongly preferred to offload that work to a shim layer (xwayland, alsa-pulse) as much as possible to avoid increasing the amount of code we had to write & maintain.
Desktop is even more complicated. Think about the infinite fractal of Linux windowing systems and DEs and drivers and end-user configurations, and having to maintain consistent win32 windowing behavior across _all_ of them... you realize adding in Wayland support is a massive development effort and support and maintenance commitment, even if it did have all the needed features.
Then also consider that new technologies have many bugs and change frequently; many Wine users do not use the latest version of Wine; and how important being able to build & run older Wine versions is for regression testing... it adds up to adding new OS API support being a very expensive thing to do. So yeah, it makes sense to be conservative about it. The Linux community's love for throwing away stable libraries and replacing them with a fresh new thing is a serious hindrance to writing quality software on a long timescale. (Oh look, it's PipeWire coming down the road... oh joy...)