Thank you for sharing! I would like to see a GUI Win 7 theme for Cinnamon myself. But no one has made one yet. They have them that dresses it up like XP and Win 10, but not Win 7. If I had extra time... :)
Yeah, although that's just "window dressing". A Windows-like theme for Linux is visually appealing, but what you need is actual support for the bazillions of Windows programs that call the incredibly complex Windows/NT/NTFS APIs. Microsoft's been doing the proprietary vendor lock-in schtick since the early days of MS-DOS, and they're still in that same mindset.
To successfully blend Windows and Linux, they'll have to develop an API shim over the Linux kernel, so that traditional Windows-only programs can call it. It couldn't possibly cover every single system call, much less mimic all the undocumented behaviors. So a lot of Windows-only programs will have to adapt themselves.
The current Linux integration in Windows is in the other direction -- making the Linux kernel run over the Windows system calls. That's a necessary desperation move, because MS watched in horror as the software development world embraced Linux as the development platform of choice.