Indeed, I realize this. My comment was mainly facetious, I admit. Porting DOS/Win98 would be totally silly anyway unless you needed a blue screen generator.
Porting ReactOS would start to make sense, if anyone wanted that - say, there was a desire to run windows programs on modern mobile hardware without licensing fees (rendering farm? Most use cases I can imagine would be better served by Linux anyway). Otherwise... Emulation such has DOSBOX makes the most sense for anyone who desires to run legacy Win32 software.