@Inginsub WINE was not written for Linux and doesn't care about what kernel you use, as what is does is translate windows API calls into POSIX ones, as a result it runs on GNU/Linux, macos, Solaris and BSDs and you could port it to windows or GNU/Hurd if you wanted to.

On LiGNUx, WINE runs on glibc and;
`-- x11-libs/libXcursor-1.2.2 (x11-libs/libXcursor) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXfixes-6.0.1 (x11-libs/libXfixes) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXi-1.8.2 (x11-libs/libXi) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXrandr-1.5.4 (x11-libs/libXrandr) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXrender-0.9.11 (x11-libs/libXrender) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXxf86vm-1.1.5 (x11-libs/libXxf86vm) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/libglvnd-1.7.0 (media-libs/libglvnd) amd64 [X abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/mesa-9999 (media-libs/mesa) M[package.mask] [osmesa abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXcomposite-0.4.6 (x11-libs/libXcomposite) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXinerama-1.1.5 (x11-libs/libXinerama) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- net-print/cups-2.4.10-r1 (net-print/cups) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/fontconfig-2.15.0-r1 (media-libs/fontconfig) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- virtual/krb5-0-r1 (virtual/krb5) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/libsdl2-2.30.7-r1 (media-libs/libsdl2) amd64 [haptic joystick abi_x86_32(-)? abi_x86_64(-)?]
`-- net-libs/gnutls-3.8.7.1-r1 (net-libs/gnutls) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/freetype-2.13.2 (media-libs/freetype) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- sys-apps/dbus-1.15.8 (sys-apps/dbus) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/libv4l-1.28.1 (media-libs/libv4l) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/vulkan-loader-1.3.290.0 (media-libs/vulkan-loader) amd64 [X? wayland? abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libX11-1.8.10 (x11-libs/libX11) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libXext-1.3.6 (x11-libs/libXext) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/alsa-lib-1.2.12 (media-libs/alsa-lib) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- net-libs/libcapi-3.2.3 (net-libs/libcapi) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-video/ffmpeg-6.1.1-r8 (media-video/ffmpeg) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/libgphoto2-2.5.31-r2 (media-libs/libgphoto2) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- dev-libs/glib-2.78.6 (dev-libs/glib) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/gst-plugins-base-1.22.11-r1 (media-libs/gst-plugins-base) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-libs/gstreamer-1.22.11 (media-libs/gstreamer) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- virtual/opencl-3-r3 (virtual/opencl) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- net-libs/libpcap-1.10.5 (net-libs/libpcap) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-gfx/sane-backends-1.2.1 (media-gfx/sane-backends) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- sys-apps/pcsc-lite-2.0.1-r1 (sys-apps/pcsc-lite) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- virtual/libudev-251-r2 (virtual/libudev) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- sys-libs/libunwind-1.8.1 (sys-libs/libunwind) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- dev-libs/libusb-1.0.27-r1 (dev-libs/libusb) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- x11-libs/libxkbcommon-1.7.0-r1 (x11-libs/libxkbcommon) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- sys-kernel/linux-headers-6.6-r1 (sys-kernel/linux-headers) amd64
`-- x11-base/xorg-proto-2024.1 (x11-base/xorg-proto) amd64
`-- app-emulation/wine-desktop-common-20150204-r1 (app-emulation/wine-desktop-common) amd64 e
`-- app-emulation/wine-gecko-2.47.4 (app-emulation/wine-gecko) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- media-plugins/gst-plugins-meta-1.20.6 (media-plugins/gst-plugins-meta) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- app-emulation/wine-mono-9.3.0 (app-emulation/wine-mono) [~amd64 keyword]
`-- dev-lang/perl-5.40.0 (dev-lang/perl) amd64
`-- dev-perl/XML-LibXML-2.21.0 (dev-perl/XML-LibXML) amd64
`-- sec-policy/selinux-wine-2.20240916-r1 (sec-policy/selinux-wine) amd64
`-- sys-fs/udisks-2.10.1 (sys-fs/udisks) amd64
`-- sys-devel/binutils-2.42-r2 (sys-devel/binutils) amd64
`-- sys-devel/lld-18.1.8 (sys-devel/lld) amd64
`-- sys-devel/bison-3.8.2-r2 (sys-devel/bison) amd64
`-- sys-devel/flex-2.6.4-r6 (sys-devel/flex) amd64
`-- virtual/pkgconfig-3 (virtual/pkgconfig) amd64
`-- dev-util/mingw64-toolchain-12.0.0 (>=dev-util/mingw64-toolchain-10.0.0_p1-r2) amd64 [abi_x86_32(-)? abi_x86_64(-)?]
`-- sys-devel/gettext-0.22.5 (sys-devel/gettext) amd64
`-- app-portage/elt-patches-20240912 (>=app-portage/elt-patches-20240116) amd64
`-- sys-devel/gnuconfig-20240728 (sys-devel/gnuconfig) amd64
`-- dev-build/automake-1.17-r1 (>=dev-build/automake-1.17-r1) [~amd64 keyword]
`-- dev-build/automake-1.16.5-r2 (>=dev-build/automake-1.16.5) amd64
`-- dev-build/autoconf-2.72-r1 (>=dev-build/autoconf-2.72-r1) [~amd64 keyword]
`-- dev-build/autoconf-2.71-r7 (>=dev-build/autoconf-2.71-r6) amd64
`-- dev-build/libtool-2.4.7-r4 (>=dev-build/libtool-2.4.7-r3) amd64

Re-implementing a library is not a form of emulation, as that's like saying writing a free libc to replace a proprietary libc emulates the proprietary one.