This project can become very interesting for companies that rely on old equipment and software, which I think is a huge market.

With Microsoft changing the driver model and the API of Windows with Vista, a lot of applications and devices will not be supported by the latest and greatest from Redmond. This means no security patches/bugfixes for old equipment and software.

If ReactOS can emulate Win2k/XP, it could be used as a secure and supported replacement in those environments.