It already has the Linux kernel, a Wayland compositor, PTYs, symlinks, POSIX compliant filesystem and now a package manager. Clearly, they are interested in moving the gap.
Jokes aside, I don’t really think it’s a possibility in the near or mid future, but if Microsoft ever did show signs of pivoting towards a Linux-based Windows successor, I only pray that the NT kernel source code may be open sourced under a decently liberal license. No matter how late in time that move occurs, it will still be a boon for preserving an entire era of computing.