To add an (arguably) more constructive comment, Simon's comment about native hardware not deserving to be made available if there are better altervatives, surely the same can be said for the OS? Namely, what windows emulation gives RISC OS users is an exposure to Windows. If we are losing users this way surely it can only be because they find the Windows alternative to be 'better'.
I hope it's not that simple. We should bear in mind that emulating RISC OS penalises the OS in that one of the big things about RISC OS for me is the bootup time, getting me up and running while I still have the idea that caused me to turn the computer on in the first place in my head. An emulated RISC OS is always going to be slower to boot than the same machine running Windows almost by definition, even if Windows is getting much speedier to boot up these days.