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Why would they open source windows? How on earth would that be any good for them? Selling windows means a lot of profit, open sourcing it means no profit.
Why SUN would open source Windows, Office, OOXML, etc - if SUN bought Microsoft? Well... SUN has opened everything it has? Why would SUN behave differently if they acquire Microsoft? Do you mean SUN behaves irrationally, open sourcing somethings, but refuses to open source the rest?
It sure took time to open Java, several years, but SUN had to prove that they owned every line of code. That took time. They will surely open everything left also. And they will surely open everything they buy also. Otherwise that wouldnt fit into SUNs new strategy; open everything it has.