AeroThemePlasma is by far the closest that exists now, but I think there’s still a space for DE dedicated to being as close of a Windows analogue as possible while remaining legally distinct with a fixed feature set to prevent feature and resource creep. Think a desktop close enough to the user’s choice between 2K, XP, 7, 10 or 11 that they could transition from Windows to Linux and barely even notice that there was a change.

I believe that “my favorite OS, frozen in time” has substantial demand (which will only increase as the big commercial OSes continue to enshittify) and it’s surprising that there aren’t more attempts to capitalize on that.