https://distrowatch.com/table.php?distribution=linuxfx
As can be seen, it is actually a couple of years old. However, it seems to me more like a reskin, as most other distributions based on Debian and Ubuntu are.
The only Linux OS that focuses on being a superb Windows replacement, which will earn my respect, is something like ReactOS, which tries to run actual Windows applications as well as possible. Wine is already pretty good, same goes for Proton, but it is super far away from “just take this random recently updated Windows program and run it on my OS”.
Otherwise, if some Linux distributions just try to look like Windows 10, then I don’t get the point of the distribution. You can make any Linux look like Windows 10, if you have a Sunday of time to make your own KDE theme.