I wonder how this will impact the Wine project? People have been working with Windows software on OS X and Linux for years. Can anyone speculate what this could mean? Is it possible that we could just "recompile" C# or .NET software for OS X and Linux? Or will it just work? Like Java?
I don't see how this would affect Wine. Wine is supposed to run compiled Windows executables. It is not aimed at being a portable .NET runtime. Further, not every Windows app is written in a .NET language. In fact, most aren't, and you can tell when they are because they take forever to load.
Does Wine include a .NET runtime? If not, can it work with an existing one? I don't recall ever trying, but my intuition says no to both. I
do remember trying with Mono, which did work (well, on Linux--with some effort on OS X) and might be a better comparison to make here--in fact, MS's annoucement mentions that they seem to be working together.
I predict no effect on Wine, which will continue to be useful as a last resort for running native Windows EXEs on Linux and a few other OSes. Microsoft's announcement will simply help the relatively Windows developers who
do use .NET. Even then, I think there will still be a lot of effort involved in porting an app--I doubt you'll be able to take a .NET EXE and run it on a Mac, for example, but even porting code could be a bit of a challenge. May .NET code I see still invokes native Windows APIs, so of course that would need to be removed and worked around for other platforms; second, the CLR itself is different from all the libraries built on top of it. If you write a System.Windows.Forms app, has Microsoft said they're porting that library to other platforms? (Or even WPF for that matter, which despite the "W" seems like it might be a better candidate for porting? Or will they leave GUIs up to third-party libraries like GtkSharp?)
All things considered, however, I find this announcement exciting. I always enjoyed using Visual Studio for hobbyist projects, and not being limited by the Express versions will be great. If it makes doing the same on a Mac easier (by an officially supported pathway), that's even better.