It's not like I'd be using Windows 11 on a PC if it weren't a free upgrade. I keep one Windows machine in the house because it's handy for tests for things that need to work in Windows and because lots of my colleagues use Windows and sometimes I need to check something I am not going to try on my corporate-issue Windows laptop.
OTOH, Windows usually comes for free on PCs (not all offer discounts for not running Windows).