What is your definition of abandoned? Though no longer supported, I imagine that MS would still defend the copyright.
It still has its uses. I have a 32 bit version of XP I run on an old Thinkpad for oldskool games that don't run on Windows 10/11 despite people saying old games 'run fine on Windows 10 because of backwards compat'.
Windows XP is officially unsupported. Support ended in 2009, the only Windows version with mainstream support now is Windows 10, which will expire in about 3 years, and Windows 11.