So you would need to have something that was either designed to be cross platform from the get-go , or you need to re-engineer around different APIs.
True I'd say (though I have no experience in porting huge software projects), but why is this? Isn't it just because the Windows platform is so much larger? I guess Linux will still keep things open since it's not part of a for-profit company, but easy portability to Windows in the future is no given unless Microsoft starts to make things that way.
And I mean "future", like, when Microsoft's lock-in products like Office and Windows have a <50% market share. After that it'll be over soon altogether, or Microsoft must come up with something brilliant.
Hmm, something brilliant that must be. In the past they bought stuff they didn't have themselves. Good luck buying (and selling) LibreOffice or GNU/Linux :D
A Linux exclusive can be made, and running an unauthorized "Windows port" can easily be made to exceed the technical skillset of your average gamer.