Not to worry, Microsoft can't escape Win32 either. They've tried, with UWP and others, but they're locked in to supporting the ABI.

It's not a moving target. Proton and Wine have shown it can be achieved with greater comparability than even what Microsoft offers.

While true, people should pay attention that WinRT, the technology infrastructure for UWP, nowadays lives in Win32 and is what is powering anything CoPilot+ PC, Windows ML, the Windows Terminal rewrite, new Explorer extensions, updated context menu on Windows 11,....

It is a moving target, Proton is mostly stuck on Windows XP world, before most new APIs started being a mix of COM and WinRT.

Even if that isn't the case, almost no company would bother with GNU/Linux to develop with Win32, instead of Windows, Visual Studio, business as usual.