Because Everest is a Ford not a Lincoln?
I think if Lincoln was going to do this, they would be better off starting with a new design rather than rebadge a Ford... they haven't done that in over a decade so why would they start again?
T6 is body on frame chassis... designing a new body and new interior fit for purpose is not going to break the bank. Ford already has 9 different body shell for T6 (Ranger single cab, Ranger supercab, Ranger double cab, Amarok 2 door, Amarok 4 door, Bronco 2 door, Bronco 4 door, Everest, Dadao) - it is one of the highest volume program besides F-Series and Transit. Adding another body won't be that difficult... if Ranger single cab or 2 door Bronco can pay for themselves, so would a Lincoln SUV on similar volumes.