Discussions on more advanced topics such as monolithic vs micro-kernels, transactional memory models, and paging vs segmentation should go here. Use this forum to expand and improve the wiki!
If you have a budget under 100M forget about a win32 subsystem ( and im talking just for the subsystem) you probably want 1B and thats before the lawsuits which will come if your successfull.
BTW that OS diagram looks almost the same as NT with some changes.