The current iteration of Windows 10 tries to abstract away hardware under a higher level "Windows" layer and mostly get rid of variation between windows for embedded, mobile, and Intel platforms. With the new Bash/Ubuntu feature, I think Windows is moving on to abstract away the operating system.

My wild-ass prediction for a Microsoft Linux distribution is one in which Microsoft Windows replaces X-windows. Wayland is already trying to do this because of the perceived security vulnerabilities of X-windows' architecture. In a limited sense, this is sort of an old idea when it comes to nix: there were paid GUI products for layering on top of nix thirty years ago, e.g. Open Look and Motif.