Another problem with trying to open source windows 7...
as at one of you have pointed out, some of the windows 7 code still lives on in windows 10.
"some" being quite likely a large chunk of the kernel, portions of the network stack, and a few other things that are actually artifacts from NT4, win2000, 2k3, and 2k8. Server 2003 and windows XP shared a portion of their codebase, windows 7 and server 2008R2 *are* the same codebase, and that's continued on for every major version since.
Since I'm pretty sure that microsoft doesn't have a good handle on what code is still in use, I don't think they won't release it to open source for a long time.
Now, they could probably get away with releasing the windows 98SE codebase, but I don't think anyone would really *want* to use it...