hash – How can I create an operating system capable of running all windows , linux and mac os programs?

I want to know what knowledge would I need I to build an operating system which is capable of running all Windows, Linux and MAC OS programs.

I know about virtualization but it is slow in some cases (WSL which comes with Windows 10) and there are very resource consuming options without optimization (Running Guest MAC OS or Linux on a host Windows System using virtual box/ quemu etc.).

And all apps cannot be run even with low resource consuming softwares (Wine on Linux).

So, I want to know if I want to build an operating system from scratch, (which is capable of running all Windows , Linux , MAC OS programs natively, without the need of virtualization or additional software) what knowledge would I need apart from programming.

And Is there any community (Github or any other) which is working on this kind of project ?

P.S – I am using the tag hash as I don’t have enough reputation for creating new tags.