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).