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If I said set up a Free BSD server, hire a good UNIX coder, and basically take the Kernel down to NOTHING but what you need to boot, and then basically hack a Web Server directly into the Kernel telling it to drop ALL packets that aren't web traffic, you have a machine that is going to be mighty hard to break into since it's nothing but a Kernel and a Server hacked into it and the only packets it's ging to let through are requests from a web browser asking for the web page.
There's no "need" to take a part the Windows kernel. It's a hybrid kernel (mainly micro but with some monolithic trades) meaning it's already as small as possible. Linux and BSD have a monolithic kernel, everything but the kitchensink needs to be build into it.