Not quite. Wine stands for Wine Is Not an Emulator. It runs the code natively on the CPU but provides an environment for the code that resembles the Windows environment to a certain degree.
Virtual Machines virtualization usually only emulates the hardware. The code runs natively on the CPU.
So for both solutions you'd still need a compatible CPU. Windows only runs on x86-compatible CPUs, while the tablets run on ARM CPU.
There are solutions which include emulating the CPU, but this is no longer virtualization and gets really slow. If you're lucky you could get Windows 95 running on the tablet, albeit unusably sluggish.
Bochs and qemu are such emulators.