so, if the computer is only running ED it's not going to need memory management or multi-tasking.
The operating system (that's Windows)
requires memory management and multi-tasking capabilities to be able to function. How else will ED load into memory ? What if you don't have enough RAM (paging comes into play) Device drivers are required - they may make service calls to the CPU/OS so multi-tasking helps keep things smooth; and so on. There is a lot more to an OS than just those 2 things.
We've only go one app running then we won't need anti-virus or firewalls since to be infected by a virus it needs to be able to run and it can't run as ED is the only app allowed to run.
Vulnerabilities in the OS can be exploited - Good patching and a firewall are required. AV - not so much.
Windows doesn't need to run for Direct X since they're all a bunch of sub-routines buried in a dll attached to ED as part of the Hardware Abstraction Layer (I think).
No - DirectX sits between the OS and anything else. It allows software developers to make system calls to the GFX/Sound cards using standard commands and the DirectX subsystem translates them into service requests to Windows that in turn uses drivers to talk directly to the hardware.
So what have I missed or does ED actually need windows?
For the windows version yes.
For the Linux / MAC version - no.
For anything else - FD would need to write a baremetal OS loader to run ED natively on hardware which is a bit beyond the expectation of a software house. I am sure they could do it but it's a waste of time.
---
Might simply be easier to ask what it is you're trying to to achieve here - why the questions ?
ETA: If you want the minimalist version of Windows that is optimised to run as fast as possible to give ED the most resources I suggest you build your own version of Windows. Using something like
this you can select what is installed and what is not and create a custom OS disk tailored to your needs. I have used this several times when making a new OS installation disk with service packs pre-installed. (The process is called "slip streaming" where you slide an update into the original, but the software that allows you to do this also allows you to tweak things - like remove unneeded language packs; software you NEVER use; remove the inbuilt games; etc; plus you can tweak various settings like TCP/IP connections; memory page files, and so on)