I'm convinced there's nothing stopping Microsoft from making their own Linux based OS by porting their desktop and GUI models on top of a Linux kernel + filesys

I'm convinced there's nothing stopping Microsoft from making their own Linux based OS by porting their desktop and GUI models on top of a Linux kernel + filesystem + drivers, not that far from what Apple did with OSX. Technically it'd be an interesting challenge, but I fear the day we'll see also Linux software asking to be run on that Linux for "better compatibility" because that is what the developers used. In that case, thanks but no thanks.