Uncloseable Application

Uncloseable Application

I was sitting around bored and thought of this idea. Is it possible to
change the WM_DESTROY code so that it will do something else instead of
closing the application. But, I don't think this will work, but does that
keep it from closing when you try to close the application from the task
manager in windows. Also, is there a way to remove my application from the
task manager so they wouldn't be able to do that in the first place? So,
is this possible or do you have a better way? I have googled this and have
tried this, but I want to ask the experienced here to answer this
question.
BTW, I am not making a virus.
Thank you!