Instead of the wine emulation method, he's trying for conversion of windows .exe to native linux/mac installers...be great for games! But I'm worried that it might bring windows spyware crap programs a long with it...
There is also a distro (still alive?) that has very ambitious goal; to run both windows and linux code native..can't remember it's name, shame on me..you..hmm? Last time I checked, it already had some functionality running some windows drivers
Probably talking about ReactOS. Pretty neat actually.
Though I'm pretty sure there's a relation between the projects (see their screenshot!), nothing is ambitious as http://sourceforge.net/projects/meos/
"E/OS is a graphic operating system open source under the GNU GPL 2.0 license, for the execution of Microsoft Windows programs, Apple MAC OS, IBM OS/2, MSDOS and Linux."