Sorry!
What makes this ONE different?
duh!
And it's free.
It's a full Linux kernel running in memory space of WinXP. It gives to Windows the full set of kernel services Linux provides. I'd guess it can even be restricted to run "almost just linux" with a few Windows services now and then. The disadvantage, of course, may be having already payed for (extremly expensive) Windows and not using it enough.
If well marketed this could mean an increase of development of native (commercial, closed, etc) Linux apps, since they would run in already deployed Windows systems without changes and without emulation.
In any case it looks like a good thing for companies looking to get into the business, even if a bit risky.