Or throw their support behind certain distros with said emulation layers, maybe even a desktop environment like Plasma with a "Microsoft theme".
Honestly I think it is a great idea either way.
Regardless of their commercial goals, if they put their weight into supporting the Linux ecosystem we'd undoubtedly benefit as a whole. For instance from common upstream bug fixes and increased user adoption of Linux by their remaining loyalist customers.
Peace is a lie. There is only Passion.