That is what this person wants.  From that page:

Budget: $ 20 - 100

Required Skills: C++ / C, Programming, Visual Basic

Description
I need someone to program me a new OS (Operasting System) that looks different than Ms Windows XP etc. but has the same style. It does not need to run on a mac but all the other PCs. It's supposed to have a stylish look with clear edges etc. And ITS NOT SUPPOSED TO BE JUST A REDESIGNED WINDOWS as I'm going to sell that operating system later on.
These are some important points :

It should have ALL THE FEATURES that Windows Xp Professional has.
ALL the files that run on Windows XP ust also run on the BlueOrb OS.
It must have a very user-friendly interface (like MS WINDOWS XP)
When it gets Installed, the user needs to insert a serial number.
It HAS to be HACKER SAFE!
It must be quick and good looking.

Wow.  What an idiot!  Didn't the linux kernel get valued at a few billion recently?  And lets not get onto the 'hacker safe' line!