At what level do you mean that? Kernel level? Driver level?

Wine[1] is the de facto compatibility layer with NT executables. Driver compatibility is too complex and obscure to worth the while. Often information is undocumented or hard to get.

There are a few implementations of windows behaviors at kernel level for a few subsystems features, ntsync, samba, ntfs, etc. they can be used by wine to improve compatibility or performance

[1]: https://www.winehq.org/