this is interesting

[Igor]

But due to chicken-and-egg problems, running Windows
apps is probably nonnegotiable for most people, so WINE
is going to have to get a lot better before Linux is a
threat to the desktop. I sort of expected with all the
effort Corel put into it, it should be there by now,
but they seem to be as far as ever from seamlessly
running Win apps. (By the way, a lot of people think
that the Windows API is too much of a moving target for
WINE to catch up. As a Windows developer, let me say,
this is rubbish. Almost every Windows app out there is
tested on Win 95 to make sure it runs decently on the
entire 32 bit Windows product line. If WINE could ever
catch up to Win 95, they would be almost completely
done. The target hasn't moved anywhere since August,
1995.)

found it here:
http://www.softwaremarketsolution.com/

Igor