Oh yeah! You're the guy that thinks that Win95 didn't run atop of DOS 7!
You proved me wrong, eh? I don't think so. The only thing proved is that you have an inflated ego and an ignorance of Microsoft OS.
Hint: MBR>>MSDOS.SYS>>IO.SYS are the first three objects touched during a Win95 boot.
My triple-boot system used lilo to boot Windows (and Linux and Solaris.) So, given your logic, Windows runs on top of Linux. Sorry, go browse through MSDN and Technet sometime, and also read some of Mark Russinovich's excellent articles on the architecture of Windows. Of particular relevance to our debate are the articles pre-Windows 2000 (which, by the way, was NOT the combination of the 9x and NT kernels: that was XP.)
Being sure of one's self does not equate to inflated ego. I am simply right. And this has now become off-topic and I will not continue here.
