Running Windows on a VM requires significant RAM & usually an extra GPU to make both operating systems work anywhere close to equivalent in terms of performance. Even then, the hypervisor can still cause issues with enterprise software and licensing.
You ever heard of Wine? The majority of work to make Windows apps work on Linux is not with ReactOS. Last time I tried ReactOS it was more like a nostalgic OS for people to remember the good ole days of minesweeper. It wasn’t a serious project to actually become compatible with modern Windows. Even if it was, I wouldn’t trust the authors to do so. Wine however has made serious progress and there are multiple Windows apps that now run on Linux as a result. The Linux community should not embrace Windows. Microsoft needs to embrace the Linux community & make their source code open enough and documentation good enough to run Windows software on Linux natively. Otherwise you’re doing free work for a company that will be acting hostile towards you, and it just isn’t worth it. You’d be better off at that point at convincing software makers to make their apps compatible with Linux or using a hypervisor.