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Doesn't really matter to much whether Wine exists or not. People are not arguing about whether Windows software runs on Linux or not. What people actually want (or would like, I guess) is for Windows to be open source. They would like to be able to contribute, maybe, and to avoid closed software.

I guess ReactOS is really more like an OS. Wine is just implementing the Windows API, not a whole OS.

Even so, having used Play On Linux (I guess a "Wine fork") just to run Flash on Linux where it wouldn't I've had positive results thus far.

ReactOS is nice, but it's a whole OS, and it's not necessarily the greatest option just yet, plus you wouldn't get to run many Linux packages.

PlayOnLinux is just a (very useful) wrapper around wine. It uses stock wine and you can even use multiple versions of wine with it.

Win32 is not Windows; the latter encompasses many more things.