I don't think people do, it sounds like a nearly impossible struggle, and at the end you get a Windows clone. I can't imagine hating yourself enough to work on it for an extended period of time for no money and putting yourself and your hard work in legal risk. It's a miracle we have Wine and serious luck that we have Proton.
People losing Windows 10 support need to move on. There's Linux if you want to be free, and Apple if you still prefer to be guided. You might lose some of your video games. You can still move to Windows 11 if you think that people should serve their operating systems rather than vice versa.