This is a legitimate question, since I am not a Windows user: has it really? Or are you referring to GNU software[0], which is not what we are referring to when we say GNU is a fully free Unix replacement; GNU software is only a part of that.[1]
[0]: https://gnu.org/software/
[1]: https://gnu.org/gnu/gnu.html
> For another, by bringing a compatibility layer for the Linux kernel they have opened the door to much more than just GNU, and it remains incredibly reductivist to claim that that's all the Linux kernel does. You can use the Linux kernel (or this linux-compatible layer) to use a GNU system or a completely non-GNU system if you so choose.
Sure they have. But that's not what the conversation is focused on: it's focused on being able to use GNU Bash and all the other Unix (mostly GNU) utilities that hackers are used to using.
> And the reason it's not almost finished is because the GNU project considers the kernel unimportant
Linux completed a major missing piece of GNU, which we refer to as GNU/Linux.[2]
[2]: https://gnu.org/gnu/linux-and-gnu.html
Specifically:
"Once Torvalds freed Linux in 1992, it fit into the last major gap in the GNU system. People could then combine Linux with the GNU system to make a complete free system — a version of the GNU system which also contained Linux. The GNU/Linux system, in other words."[2]