It’s been some time, but IIRC, I downloaded W11 onto a flashdrive with the MS media creation tool, booted of this drive and did a fresh install over my W10 installation. In this process I wiped my disk. Before that I googled what to do in order to be able to install without an internet connection. This allowed me to complete the installation without an MS account. This procedure might have changed since then. AFAIK there are still some hoops you can jump through in order to get it running without an MS account.
Why is Linux on there? What sense does it make to compare a kernel with an entire system?
Android is Linux. Raspberry OS is Linux. Caldera Open Linux is Linux. Ubuntu is Linux. Debian is Linux. etc.
My experience: Linux is really good on mobile devices (Android). It is really good for affordable hobby projects (RaspberryOS). There are hardly any alternatives on servers and super computers. On my Laptop and my Desktop PC I prefer Windows. Macs are too expensive and Linux tends to be shit there whenever your hardware is brand new and that’s exactly when you want to install the OS.