Hmm. There's already a few options along those lines, but yeh, if it's a clean room implementation it should be a good thing for folks looking for a new OS. Hopefully neither the WINE guys nor MicroSoft have been ripped off.
More info here: <A HREF="http://www.linuxelectrons.com/article.php/20040421225912693" target="_new">http://www.linuxelectrons.com/article.php/20040421225912693</A>
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