Re:Writing a simple operating system from scratch (2010) [pdf]
by smhenderson on Friday March 25, 2022 @04:42PM
(#30806845)
I guess in their case they had so much already written code to work with BIOS calls it was worth adding the shim layer. But if you were to start tomorrow with no legacy code then it would be more trouble than it's worth.
[0] Yes, I know, Windows 3.1 applications were almost always 16-bit unless you installed Win32S. It's somewhat complicated.