The windows shell is responsible for interacting with hardware the statement is false.
The Windows shell is the graphical user interface for the Microsoft Windows operating system. Its readily identifiable elements consists of the desktop, the taskbar, the Start menu, the task switcher and the AutoPlay feature. On some versions of Windows, it also includes Flip 3D and the charms. In Windows 10, the Windows Shell Experience Host interface drives visuals like the Start Menu, Action Center, Taskbar, and Task View/Timeline. However, the Windows shell also implements a shell namespace that enables computer programs running on Windows to access the computer's resources via the hierarchy of shell objects. "Desktop" is the top object of the hierarchy; below it there are a number of files and folders stored on the disk, as well as a number of special folders whose contents are either virtual or dynamically created.
For Further reading go to https://en.wikipedia.org/wiki/Windows_shell