Now, I don't think anyone would come for my head if I did give you a number -- what harm could it do, after all? But, personally, the line I draw is that I don't get too specific about internal data beyond a general order of magnitude, because I'm not here to speak for the company.
But, it's not my job to decide whether or not that information should be shared, because it's not my job to speak for the company.
I'm having a hard time understanding why people think this is not a reasonable position.
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But we're not told what the correct number is, and we have no way of assessing the validity of the claim anyway, so the whole discussion is completely vacuous.
Anyway, let me guess. Judging by how the size of all binaries shipped with Windows varied between releases, I'd be inclined to think Windows 10 does not have significantly more lines of code than Windows Vista.
So I'd guess at most 100 million lines of code?
For me, I'm comfortable saying that I don't speak for the company and leaving the numbers within an order of magnitude. When it becomes my job to decide which numbers are and aren't fit to talk about publicly, I'm happy to update you.