I've tried to run ReactOS several times in a VM, and it often crashed. It is
far to unstable for a productive use. GNU/Linux is much better for the
avarage user.
However both Wine and ReactOS can be helpful to reverse engineer proprietery
software that is only avialable on Windows. Then there is the
Linux-Unified-Kernel which allows you to load Windows drivers into the Linux
kernel. I recently reverse engineered a proprietery protocol that is used by
a USB MIDI keyboard using wine.
Sometimes I use Wine to test a MINGW-compiled executable that I have
compiled. I stopped using Windows some years ago, and I don't want to buy a
Windows license for testing.
ReactOS people also talk about "Open Source", so it is not better as Ubuntu
from the Stallman's philosophical perspective. However Ubuntu is much more
stable, and it is easier to migrate from Ubuntu to Trisquel. If more PC
venders decided to preinstall Ubuntu this would make the transition to free
software more easy.