I remember a reading a similar prediction from several years ago, too, with more or less the same reasons. If I'm able to dig it up, I'll post a link.

It does make complete sense, doesn't it?...

The logic reminds me of what happened to Edge, it became a Chromium fork. If Windows starts using Linux, and they just make a better rendition of "WINE" it could be really interesting.

People will hate me for saying this, but if in fact Microsoft rolled their own distribution, it would mean a lot of Microsoft $$$ goes into developing, maintaining and hardening the kernel, with Linus Torvalds gatekeeping the changes.

I made this prediction years ago