That is to say, I doubt they'd be running Aero Glass or UWP applications this month even if they hadn't lost time to the audit.
Fact is the moment ReactOS becomes a threat to Microsoft's business interests they will sue it out of existence.
Even if you ignore the patents issue, any re-implementation of Windows will inevitably be full of code looking similar to the Microsoft one, even if the authors never looked at the Microsoft code. And as the recent Oculus court case has shown, such a similarity is all Microsoft needs to successfully sue them.
I like the idea of project but I would never contribute to it because of the reality above.
And even within the US, ReactOS in its current state is perfectly safe: Microsoft has nothing to gain by suing them, but they would risk an extremely harmful precedent should they go to trial with their precious IP. Microsoft's patents and copyright FUD are effective tools against corporations, but not loosely organized collections of free software users.
They are doing what is basically a clean-room implementation of the Linux ABI to avoid the GPL.
What stops ReactOS doing the reverse? Microsoft have had 13 years to review the source code for ReactOS and haven't had a problem with it so far.
The only major issue arose internally:
> A claim was made on 17 January 2006, by now former developer Hartmut Birr on the ReactOS developers mailing list (ros-dev) that ReactOS contained code derived from disassembling Microsoft Windows. The code that Birr disputed involved the function BadStack in syscall.S. as well as other unspecified items. Comparing this function to disassembled binaries from Windows XP, Birr argued that the BadStack function was simply copy-pasted from Windows XP, given that they were identical. Alex Ionescu, the author of the code, asserted that while the Windows XP binary in question was indeed disassembled and studied, the code was not merely copy-pasted, but reimplemented; the reason why the functions were identical, Ionescu claimed, was because there was only one possible way to implement the function.[1]