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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.