There are/were several ways to make Linux look like WinXP:
"Themes":
https://sourceforge.net/projects/lxp/
https://sourceforge.net/projects/xplike/
http://lxp.sourceforge.net/
https://xpq4.sourceforge.io/
http://nigritude.sourceforge.net/ultramarine/nigritude-ultramarine.shtml
https://github.com/B00merang-Artwork/LinXP
Actual OS:
Currently unsupported/defunct afaik, China developed Neokylin OS and YLMF OS (versions of Linux).
You can do that on any distro; there's a link to a Windows XP GTK theme on this page.
deleted by creator
There are/were several ways to make Linux look like WinXP: "Themes": https://sourceforge.net/projects/lxp/ https://sourceforge.net/projects/xplike/ http://lxp.sourceforge.net/ https://xpq4.sourceforge.io/ http://nigritude.sourceforge.net/ultramarine/nigritude-ultramarine.shtml https://github.com/B00merang-Artwork/LinXP
Actual OS: Currently unsupported/defunct afaik, China developed Neokylin OS and YLMF OS (versions of Linux).