An iPod does not have the minimum requirements to run an OS like Windows.
Jeff
Windows Outreach Team
I am well aware that by now the iPod Touch can easily be jailbroken, but what about running Windows, Mac, Linux, or any other OS for that matter. I have seen several apparently fraudulent videos online that show people running Windows on iTouch but never has anyone had an actual tutorial. Google only reveals how to use Windows to jailbreak an iTouch, which I was already well aware is possible.
Hopefully, someone will be able to provide some information on whether this is possible and if so, how?

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic