LiberNT - A free NT operating system
libernt.com
libernt.com
It's not inferred from the work but through weeks of communication. The only evidence would be the chat history of ReactOS Mattermost.
ReactOS is focused more on getting the basics right and reverse engineering obscure APIs, they deserve all the credit for that. But their kernel is NT 5.2 so it can't even support .NET apps. That's a deal breaker for any serious use. LibreNT is shooting for a serious alternative to modern Windows.
I would say good luck combining "serious alternative" and sloperating systems, but then modern Windows is going off a cliff so maybe compared to Windows this is serious.