Sure, but Windows has moved a long ways since the version that they're attempting to replicate. And again, their bar for success "is able to run Windows programs" is not actually high enough to achieve a practical Windows replacement, even if going back to Windows 95 is all we wanted.

It's interesting you mention Linux being a headache — it is, but there is an order of magnitude more people working full-time on just the Linux desktop experience than have ever even tried running ReactOS. That ratio would have to flip before the latter has a hope of being a useful Windows replacement. We’re much more likely to see Wine able to run 100% of Windows before ReactOS gets there.