I’m not sure. New Windows 10 has a Linux kernel but how does it fit in with the rest of Windows? When I look at the system in Windows, my Windows 10 computer is shown as Linux.
Windows is not Linux.
That said, Microsoft recognizes that a lot of the real world other than the desktop runs on Linux, and virtually all the new software development (other than that intended for Windows-only platforms) is either done on Linux or with Linux in mind. So they are supporting Linux development under Windows. Smart move on their part, IMO.
But Windows is not Linux.