"Among the many free software projects out there, I think
ReactOS is particularly worth some discussion. This is an effort to
create a complete, clean room re-implementation of the entire
Microsoft Windows NT operating system. Here is why I think this
project is important:
"First, we do have lots of free software today that is either
written for, or has been ported to, Microsoft Windows. For those
who wish to write such software, or to create portable applications
that they may wish to later migrate to other platforms, it is
essential to be able to target a clean and generic reference
implementation of the Microsoft framework, freed from secret and
undocumented behaviors..."