It is not that hard. Sega is just being lazy. . . .
How can you say that? It is not about the OS running as undercurrent that makes porting hard or easy. It is the hardware as well that must be taken into account. The Lindberghs, or any other arcade machine type for that matter, share the same hardware. The software (in this case VF) has been optimized for exactly this type of hardware to run on.
The PC, however, is entirely different. The developer has to deal with a whole array of different hardware setups, dependent on what the customer has equipped his PC with. On top of that, each hardware manufacturer works with different routines -- AMD and nVidia, for instance.
I think there is a whole body of work involved for porting an arcade game to the PC (because there is not only one PC setup in the world) than to another console that resembles more an arcade machine because it is very much a closed system with unified hardware as well.