Comment by bendhoefs

This is a bad idea. You can make Linux look like Windows on the surface but people are going to then be surprised and frustrated when it doesn't act like Windows, it will come off as cheap imitation. People get confused about the idea of something as simple as the concept of a single root file system, they will not understand that coming from a world of C, D, and E drives. It's best to make it look foreign to them so that they don't have their expectations subverted when they realize it actually is a fundamentally different operating system.