No. The only reason we might want to would be if we could easily re-use existing code and significantly cut down the effort. We don't believe this is the case; there just isn't enough common ground between an SSH client and server to make it worthwhile.
If someone else wants to use bits of PuTTY in the process of writing a Windows SSH server, they'd be perfectly welcome to of course, but I really can't see it being a lot less effort for us to do that than it would be for us to write a server from the ground up. We don't have time, and we don't have motivation. The code is available if anyone else wants to try it.