Windows 12 Lite resembles Windows 10, but it is really just Ubuntu in drag. It is being touted by its developers as superior to Windows 10 "in every respect". Someone is even selling physical install discs of the dodgy Linux distribution, too.
The software is made by an UK outfit called Webhouses which says Windows 12 Lite is a Linux Lite 4.8 LTS Desktop with the Windows 10 desktop background applied.
The developers of the Linux distribution do not appear to be too concerned about potential copyright issues, and continue by writing that it is "far superior in every respect to Windows 10". Apparently, Windows 12 Lite 4.8 solves "all the problems of the poor operating system" too, the poor operating system presumably being Windows 10.
It is being touted as “the best operating system for Windows 7 users” but it is getting some distribution.
While the distribution infringes on multiple trademarks and is probably not worth even testing its website is funny and highlights all the issues that people have with Microsoft generally.