You say that, but Microsoft has contributed to Wine!
Both in terms of code and help, on occasion. Microsoft gave Mono to Wine, and while Wine has a ban on accepting code from people who have seen the source of Microsoft Windows, they have, if I recall correctly, accepted documentation on Windows Internals from Microsoft themselves.
Which is rather kind.
They could of also pulled an Oracle , claimed the APIs are copyrighted and sued.
WINE, even if right couldn't afford to fight.
I can even imagine official Linux support for the Surface tablets.
Infact, Microsoft makes very little off its consumer OS. They could even give up the market entirely and bless a distro with solid WINE support for legacy applications.