You might be missing context here.
There is a feature of Windows called “Windows Subsystem for Linux (WSL)” already that basically does the inverse of this (windows host, Linux VM).
https://github.com/microsoft/WSL
The feature is a windows subsystem (for running Linux).
I think this may be a woosh moment where they're saying the Microsoft version should be called LSW because it's for Windows. Probably sounds more obvious with a more sarcastic tone