Wine is a compatibility layer capable of running Windows applications on several POSIX-compliant operating systems, such as Linux, macOS, & BSD. The important thing to note here is that Wine Is Not an Emulator.
This talk focuses on how Wine works and why it is not an Emulator. It also sheds light on the significance of wine being free software and how that helps the development of wine as well as the community. This will be an in-depth explanation of how wine works internally but things will be over-simplified for better understanding since not everyone is experienced in assembly/low-level languages.
This talk is not a guide for how to run windows software on Linux but rather a guide for how windows software runs on Linux.