A dream of a Linux distribution where the entire desktop environment is Win32 software running under WINE. A completely free and open-source OS where you can just download .exe files and run them, for the power user who isn't necessarily a Unixhead, or just for someone who thinks this sounds fun.
I like the layout and looks of windows 2000 but I think running actual exe files from the old OS is not viable from security standpoint.
I would say not running Windows is itself a practical benefit. I would also say the four freedoms constitute a very practical benefit (even if the software you’re running on top of the OS is proprietary).