Microsoft did that. They had Windows Phone. It was based on the Windows NT kernel in later releases.
It was a commercial disaster. I doubt they'll repeat it.
I owned a Windows phone - a Nokia 1520 - and I think the Windows Phone OS was fantastic. I loved it. The modern iOS and Android are remarkably similar, and both are strongly reminiscent of 1990s desktop paradigms. Windows Phone was astonishingly different - genuinely new and radical. The way text was used, not just as text, but as an artistic element, was a completely new and different take on user interface design. In my opinion, iOS and Android were both looking tired when Windows Phone came out, even though they were only a few years old. iOS and Android still feel old-fashioned to me.
I think Windows Phone collapsed for a number of reasons. Firstly, it was just too radically different: different enough to alienate many, probably most, people. Secondly, it entered the doom loop whereby developers didn't develop apps for it because of its unpopularity, and buyers didn't buy it because there werent enough apps.
Thirdly, and to me this is the most interesting: Microsoft claimed that the user interface design was fundamentally flawed because it could not scale sufficiently to handle the complex features of modern applications. Perhaps they were right, but I think they gave up too easily. I think that if they were genuinely committed to the OS, they could have taken it a lot further. But, they wanted out, and this was a convenient excuse.
The desktop version of Windows 8, and Windows Phone 7 and 8, were the first radically new UI paradigms since the emergence of the WIMP interface. I am happy to give that one to Microsoft. The backtracking they did since, where we've ended up with the messy, clunky, kludgy, half-baked UI of Windows 11.... well, I give that one to Microsoft, too. They have spoiled it, all in the name of making a single OS that scales without change from the smallest tablet screen to the multi-display workstation.