Simple, Windows is completely everything I stand against when it comes to how an OS behaves. The only thing I can say I approve is how they handle drive letter assignments which seems to be Windows Exclusive. The OS is mostly a nagware engine trying to shove apps in your face because the developer paid Microsoft for shoving their app in your face. The OS? is also bloated with what some will call spyware, and behaves more like a virus than an operating system. On top of that, you would have to pay $200 for the professional version, and a single update can bricked your computer, or force you to reinstall the OS, applications, and personal files. This has happened to me more than a few times. This is avoidable. I never had this much problem when using Macs, or with my Zorin OS system.
With that said, I can not in good conscience will be able to offer Windows 11 as an option for OS choices. If the owner wishes to spend extra money on Windows, that is their choice, and nothing wrong with that. It is their money, and they can do what they wish to do with it. If I had my own computer company, I will work with the developers of Zorin OS to fix a couple of issues, and offer to place that as the default OS for all of my computers.