It’s not an easy task, especially since the OS competition has sailed long time ago. You either create a linux distro with your flavor, or start over. Starting from 0 is a very hard task and requires a lot of development time and money. Also, even if we say you get to a level near the stability and support of the current systems (which is near impossible considering the head start), you need to bring people to it.

Just like how Mozilla phone OS failed and Microsoft Windows Phone and many others. No one would go for a system that doesn’t offer their applications or applications available on other systems.

Of course you will be able to get users interested in niche systems, but these are very few. For example, i am running clear linux, which is “independent” distro. It’s an amazing system for me, but i would never recommend it for anyone due to the advanced setup

Unless of course.. you create a system that’s a breakthrough. A system that would make a 20yr old dead machine 1000x faster than new machines.