Traditionally this was a profitable niche, Microsoft would like to take a fat piece of that, and instead what happened is that Linux destroyed the profit margin. A million dollars overhead that would have kept a hungry UNIX® vendor alive on your project didn't turn into an extra million dollars on Microsoft's balance sheet, instead it evaporated because Linux is "free". And so then Microsoft lost interest.
WSL is Redmond going OK yeah, here you go, an actual Unix.
The point still stands, that POSIX checkbox was relevant enough for spending the money in engineers salary during Windows NT 3.51 development.
For those that don't read standards, POSIX certification requires the existence of a C compiler, the more recent one being C17 compliant.
https://pubs.opengroup.org/onlinepubs/9799919799/utilities/c...
DEC's VAX/VMS became Open VMS when UNIX/POSIX support was added in the early 1990's as well.
Other mainframe systems added similar POSIX environments.
The way Windows NT OS linage works isn't something novel, it is how mainframes have introduced multiple OS personalities and virtualisation modes since the late 70's.