[DSMan195276]

It's kinda interesting, Zorin does exactly what you've mentioned but I've never seen it get really popular. I think the big issue is that the UI isn't what people stumble with when moving to Linux. The bigger issues is the differences in file-system and programs, and it would be extremely hard to create a compatibility layer for such differences because Wine just isn't perfect (Nor should it really be recommended when Linux equivalent exist), and lots of programs ask for files and there's no easy way to patch them all in such a way that it appears like the Windows drive system instead of a Unix file system.