I admit, I'm pretty dense when it comes to copyright/licensing topics, so here's the question: Is it legal to build websites/apps that simulate the Windows operating system and use icons and images which are copyrighted by Microsoft? I have seen quite some such as these webs/apps:
* http://windows93.net/
* https://98.js.org/
* https://winxp.vercel.app/
* https://desk.glitchy.website/
* https://play.google.com/store/apps/details?id=com.lr_soft.windows98simulator
* https://play.google.com/store/apps/details?id=com.visnalize.win7simu
* https://play.google.com/store/apps/details?id=com.MrToddy.Win10BUG
* https://play.google.com/store/apps/details?id=com.jesusdigitalrd.jpcsim
... any many more you can find on Play Store.