I’m not sure how widely known Microsoft’s Windows Services for UNIX is, but they provide a comprehensive set of services for Windows/Unix interoperability especially when working in an environment using NIS and NFS.
Vista Enterprise (…and I assume Ultimate as well) have the Subsystem for UNIX based Applications (SUA) which apparently allows you to compile and run Unix apps using the GNU toolchain. This is not emulation, this is code running natively on Vista. Here is an article describing the opportunities in Windows and UNIX integration.
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