You could try. But several of the APIs just map to Linux equivalents. Such as if you ask for network details, it would interact with Linux to determine what is needed and return that value.
Things like dxvk or vkd3d have done support for what you are describing iirc though.
Your answer seems to be about WINE. The question was about ReactOS.
While I do not think that ReactOS is managed as described, I see no reason ReactOS could not meet its goals in this way. From a practical stand-point, I do not think it is possible today as few ReactOS components are complete enough to work in a real Windows environment. Certainly some of the user space stuff gets tested like that though.
Both GNU and BSD were created by starting with stuff that worked in real UNIX and filling in the blanks until a full system emerged. So, it seems a very practical approach.
The opposite happens sometimes as I have seen reports that say that something works on ReactOS when using one or two DLLs from real Windows.
When I mentioned GNU, I realized that in some ways ReactOS works the same.
ReactOS relies on WINE for user controls and libraries close to the user. In this way, it is a bit like GNU that started with the user interface and worked back to the kernel.
The ReactOS project itself seems to be focussed on the kernel and working back out from there.
Perhaps this is all too simple a view though as ReactOS certainly has other components ( like the app installer ). I think there is certainly some overlap between WINE and ReactOS devs as well.
Things like dxvk or vkd3d have done support for what you are describing iirc though.