Batsh already has some built-in functions which are, i assume, implemented on top of equivalent commands on either platform - for example, readdir() is implemented on top of either ls or dir. It seems plausible that more could be implemented on top of other pairs like these - for example, a searchfile() on top of grep and findstr, impersonate() on top of sudo and runas, etc. Perhaps what it really needs is an extension mechanism to make it easier to define such functions.
grep = findstr
cat = type
which = where
sort = sort
more = more
sudo = runas