For example, suppose a compatibility layer is developled that can use Windows driver binary directly in Linux kernel (feasibility of such a layer is another story which is also discussed bellow), then GPL doesn't apply to the driver, or every Windows driver should be open source.
The reason is that although the driver can be linked into Linux kernel and used, the developer of the driver develop the driver for Windows, not for Linux, and the binary is generated without any Linux binaries. It is the end user that do the link to Linux kernel, that shouldn't force the developer to release the source.
But if so, is this sort of a vulnerability of GPL? Suppose the compatibility layer exists, then to develop a Linux kernel driver without release the source, you just need to develop a Windows driver and release it for Windows.
This compatibility layer should be very hard to develop, but at least it is not impossible for some specific type of driver if the Windows driver source is available, especially for the drivers whose developer intend to let the driver work with the compatibility layer and develop and test it in that way (but it can't use any specific API in the compatibility layer for sure).