Some of these have a long history: https://en.wikipedia.org/wiki/Linspire
They have never been all that successful.
I suspect there is not enough overlap between people who want to use Linux and people who need to run Windows apps that badly for it to be viable.
The biggest problem is games, and even with Steam's best efforts not all Windows games will run on Linux, AFAIK.
Some of these have a long history: https://en.wikipedia.org/wiki/Linspire
They have never been all that successful.
I suspect there is not enough overlap between people who want to use Linux and people who need to run Windows apps that badly for it to be viable.
The biggest problem is games, and even with Steam's best efforts not all Windows games will run on Linux, AFAIK.