Pues que decirte Ñuño, si de ReactOS se menos que nada, pero al leer el primer párrafo de su web contradicen lo que dices:
Cita:
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ReactOS® is a free, modern operating system based on the design of Windows® XP/2003. Written completely from scratch, it aims to follow the Windows-NT® architecture designed by Microsoft from the hardware level right through to the application level. This is not a Linux based system, and shares none of the unix architecture.
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Saludos