ReactOS covers a lot more of the Windows API than Wine does (3x the line count and defines a lot more routines like 'RtlDoesFileExists_UstrEx'). Now, this is not supposed to be a public API and should only be used by Windows internally, as I understand it.
But it is an example of where ReactOS covers a lot more API than Wine does or probably ever will, by design. To whom (if anyone) this matters, I'm not sure.
[0] https://github.com/reactos/reactos/blob/master/sdk/lib/rtl/p...
[1] https://github.com/wine-mirror/wine/blob/master/dlls/ntdll/p...