They are. The fact that HN doesn't follow it just speaks to the anti-Microsoft bias here. They've had the OneCore project back in 2015-2016 to unify the kernel

They are. The fact that HN doesn't follow it just speaks to the anti-Microsoft bias here. They've had the OneCore project back in 2015-2016 to unify the kernel and core OS pieces, which was a success and is now powering every Windows device out there from Xbox to the PC. They have the UWP, their unified app framework. They are also working on CShell, which is a unified UI/windowing/compositing system that will work across PC, Xbox, Mobile, etc. CShell + OneCore + UWP are essentially becoming part of a "brand new" OS they're calling Core OS, which will strip the Win32 backward compatibility requirements and just work with UWP apps, primarily targeted at devices like phones and low power tablets. You can search Project Polaris for more information