The point would be to create an OS for those who want to use Linux, but are used to Windows 9x and want to slowly switch.
Maybe I'm a bit off base - but I get the point about making the WM visually appear like 98,
but KDE is not all that different in principle.
For the home user - I think the biggest step for those wanting to switch over isn't what
it looks like, but configuring that USB printer, wireless network, or for that matter any
hardware that doesn't work right 'out of the box'.
And for small businesses - the inevitable question you'll get - " So, will it run my Quickbooks? "
Quickbooks has enough problems on the platform its designed for (person opinion).
And for medium to larger sized businesses? I don't think they would invest in a 'transitional'
version of linux - thier IT dept. would just switch to RedHat Enterprise/Corporate or similar.
Don't get me wrong - if you want to create a new distro, please, by all means, do it - and make
it the best you can. I wish you all the luck in the world. But I'd suggest giving a lot more thought
about your target audience's needs first, and THEN the distro.