You’re like 20y late with this joke. MS runs their servers on linux nowdays.
They already have WSL and their own Linux distro.
Give them another 5 years and they’ll have rewritten their core to sit on top of unix and will have become a simple commercial linux distro. When buying a windows laptop you will be able to click through 5 yes/no promts, unlock the terminal and yum -S gnome-desktop
to break free. No dual boot needed.
You know what’s the worst part? M$ will be the biggest contributor to the kernel. And that’s how linux will die.
Your immutable distro will not be tailored to your hardware by a team of qualified and paid engineers. I’m not entirely sure why the heck do you think immutability is the differentiating factor here.