Instead of that, I can see them partnering up with Red Hat (and/or Canonical) to handle it. All of Microsoft's "<foo>-on-Linux" offering (i.e. SQL Server, .NET, etc.) will be officially supported on RHEL (and/or Ubuntu), just like many other enterprise-type products today are officially supported only on RHEL.
The only point of offering it would be to support running desktop applications on it, like Word and Excel, no? And that's such a stretch that all the versions of Wine still haven't solved the problem, even after 20 years.
At this point, if Apple really wanted to scrape another percentage of desktop users away from Microsoft, THEY could release an unsupported, white-box version of the BSD-based macOS for generic PC hardware, which would run all normal macOS binaries, like Word and Excel. It would go a long way to shoring up the gap in their lagging "pro" line...
> all the versions of Wine still haven't solved the problem, even after 20 years.
Wine isn't Microsoft, and doesn't have access to Windows internal code. If Microsoft decided to write a Windows compatibility layer for non-Windows OSes, it wouldn't have to reverse-engineer. That is an immense difference in terms of amount of effort.