> Teams can collaborate and maybe find some highest-common-factor code to share, but at the end of day each environment has it nuances that need special attention. The cost of getting the abstraction wrong is high, the chance of getting abstractions layers right is low (for non-trivial drivers).
I could potentially imagine the review process of an "abstraction layer-based driver" going along the lines of "this abstraction is acceptable, this one is not, this one could be acceptable if it were changed a bit". You might then end up with things like some code which is generic for all other supported OSes (or most other? You might find that one or two other target OSes also benefit from having their own implementations) being re-implemented for Linux, but still keep your somewhat refactored core code OS-independent. And of course, like the Linux kernel API, your abstraction layer need not be set in stone and "right the first time". It can be refactored as problems are found or new needs appear.
I wonder though more generally whether it would be acceptable to the Linux kernel community to have code files in the kernel for which kernel.org is not the "primary" site? Otherwise there is little chance of a driver in the upstream kernel having any sort of shared core with other OSes.