While true, Windows actually renders the UI natively at the scale you selectat least if you stick to the preset 100/125/150/200% options. Most things look crisp at all these sizes.
You have the option to select an arbitrary scale factor as well, but I have never seen this produce good resultsthough I have not tried it on Windows 8.1
Perhaps Microsoft is in fact doing hinting hand-tuned for those particular resolutions. That's a reasonable approach. (For anyone who doesn't know what I'm talking about with 'hinting' see here. That discusses fonts, but the same thing applies to drawing any vector at arbitrary sizes on a pixel grid.)
In theory that's true, but I remain unconvinced. Current UI elements are already going beyond the Nyquist limit as they frequently consist of high contrast, single pixel width lines, so you would need a lot of resolution to hide the scaling artifacts.
In the worst case scenario something like a bitmap image containing alternating single-pixel white and back lines non-integer scaling is basically always going to be a mess. But I think at 200+ PPI you wouldn't see too many problems with it in everyday cases, and at 400 PPI you'd see practically none.
This is why I don't think the retina scaling options on the MacBook Pros are acceptable, and I wish they would offer higher resolution panels. (equivalent to twice the resolution of the previous "high resolution" panels)
When using the scaled resolutions, Apple still renders the UI at 2× and then scales the final image down to match the display resolution. Text quality really suffers in my opinion. (based on the 13″ rMBP I own)
Sure, I suspect Apple offered these options as, basically, a quick and dirty hack for when you needed to run at a different resolution. They didn't want to invest that much effort in offering 'real' non-integer UI drawing scale options because they didn't really want people to run with non-integer scaling on a regular basis.
I think to end up with sensible results on desktop retina displays, though, the time has really come to bite the bullet and do this.