Earlier quoted context omitted.
Do you have any examples of Microsoft throwing away their codebase and starting fresh? I believe that is what Apple did with the OS9 to OSX transition. I can't think of too many examples where starting from scratch worked out though.
Windows NT? The Windows 95-98-Me series' kernel was thrown in the bin, replaced by the NT kernel when they released Windows XP.
They were two different products that ended up converging enough that sharing code made sense.