Years ago, when Windows 9x was in the field and ReactOS was starting out, the concept made sense: a compatible, open source Windows work-alike.
Today, Windows can't even run Windows apps, and ReactOS doesn't have a meaningful footprint beyond what WINE can provide. Hardware has far eclipsed Windows 2003/XP/7 compatibility (which is again, each of which are further beyond what ReactOS can provide); most of this same hardware works on Linux.
What value does ReactOS have, beyond providing a(n insecure by default) WIndows workalike which can also run Windows applications? The only argument I can see is providing a development platform which could be used for proprietary industrial hardware which only works with Windows. However, the biggest selling point which makes ReactOS capable is "can use Windows drivers" which, even while greatly improved, is still very spotty at best: most drivers don't simply work, you've got to do substantial work to the underlying platform to get them to work. Meanwhile, you're increasingly bound by the legacy hardware requirements - hardware which is increasingly becoming hard to find.
Perhaps it makes more sense in a world where you can write a kernel extension/driver in a day with AI (I've done it, very cool experience), but otherwise I struggle to see how ReactOS has anything which would attract developer time. Help me understand?