The only valid reason you mention here are legacy Windows, like 9x series. Anything NT based is happy with LF only if you have right tools.

I never touched ReactOS, but I suspect is modern enough to handle LF only too. It was targeting Win2003 AFAIR.

So yeah, I stand corrected abit. If you develop only for windows (especially legacy), use CRLF. Anything w/ portability in mind, go for LF only...