Is it theoretically possible for DirectX to work on OS X natively?

As far as I can tell, DX as a software-component is tightly wound to Windows as for hardware-acceleration and is provided as a set of DLLs and a runtime system for applications that depend on it; however, OS X uses GPUs that support DX. The problem seems to not lie in the inability on the hardware side, but on the non-existent runtime on the software, and the inability for winding between applications and a DX runtime system.

OS X uses OpenGL only for hardware-acceleration, so if my cards are right, isn't it possible to reverse engineer DX's COM interface and re-compile it back as an Objective-C interface with static or dynamic linkage and enable the runtime to work on OS X, along with re-writing device drivers to enable mapping to GPU address space to implement the features of DirectX operations on the GPU (shading, GPGPU, etc.)? I know it sounds crazy, but I can't find any way to believe this to be impossible. Most GPUs today support DirectX.