That is irrelevant to the feasibility of reimplementing the Win32 API on Linux.
WINE has been reimplementing the Win32 ABI (not API) for decades. It already works pretty well; development has been driven by both volunteers and commercial developers (CodeWeavers) for a long time.
It's already been done, though. Wine has been around for 30 years and has excellent compatibility at this point.
WINE has been reimplementing the Win32 ABI (not API) for decades. It already works pretty well; development has been driven by both volunteers and commercial developers (CodeWeavers) for a long time.