ReactOS is a project that aims to create an open source OS that maintains binary compatibility with windows allowing you to use windows software and drivers flawlessly in a secure and open source system.
After 2 decades of work it is working on windows server 2003 compatibility, but development is speeding up, and it can run programs generally pretty well up to XP, and with little current support it can sometimes run win7-10 programs like spotify. It’s one of my favorite projects to follow and I hope others find it as cool.
From what I’ve read, ReactOS shares code and fixes with the Wine project. They have separate code bases, but they do use code and ideas from each other. Just found this information about it: https://reactos.org/wiki/WINE I think the main difference on usability is that Wine starts on a stable Linux base and ReactOS has to create the entire operating system. There are also a few projects that help you to run Wine on other systems such as WineBox which runs on Android and BoxedWine which runs on multiple platforms.