Here's a Linux project which tries to provide users an identical Windows XP look&feel. If you are interested you can take a look at the SourceForge project here. So, who's copying who now? And why?
From the project site: "LXP is a desktop enviroment identical to Windows XP. LXP is a collection of different pieces of GNU software (icewm, xfe, idesk, etc) modified in order to look and feel identical to Windows XP. LXP has its own icewm themes and utility pack."
The project started in 2005 with a kiosk Linux distribution with a look similar to Windows XP. I think it does a good job now but in the end it remains a imitation. Please note that I'm not against Linux, why should I be?
See also :
Top 10 Linux problems - poll
Biggest Linux problem: it makes users think
Another "Linux like XP" project