Okay here’s a thought… I know that iTunes existed before OS X however there’s a possibility that iTunes could have been ported to Cocoa (or at least some parts of it).
If that was the case wouldn’t that mean Apple had quite a bit of Cocoa already ported to Windows and ready to run? That would be a really neat Cross Platform development tool.
Of course this is just a random thought. More likely the answer is no but what if….