Microsoft Linux ?

URL: http://www.mslinux.org/

Microsoft Linux provides all the power of the Linux Operating System with the ease of use you've come to expect from Microsoft Products.

Microsoft Linux brings a new level of productivity to Linux, without sacrificing flexibility, performance, and control. In addition to features like My Home Directory and My Configuration, Microsoft Linux contains greatly improved support for Web and Enterprise development.

With Microsoft Linux Enterprise Edition, you can create scalable multi-tier applications using our new Graphical User Interface command-Line Technology (GUILT)?. Extend your productivity with optimized support for Internet Active-XWindows? Technology and built-in Internet Xplorer web browser.

I think it was kidding.