AnduinOS
AnduinOS is an Ubuntu-based distribution which provides a GNOME desktop which has been themed and styled to resemble Windows 11. The project provides a smaller ISO file than its parent with each supported language split into a separate ISO.
VS
SmartOS
SmartOS is an open-source UNIX-like operating system based on illumos, a community fork of OpenSolaris. It features four technologies - ZFS (a combined file system and logical volume manager), DTrace (a dynamic tracing framework for troubleshooting kernel and application problems), Zones (a lightweight virtualisation solution), KVM and bhyve (two full virtualisation solutions for running a variety of guest operating systems, including Linux, Windows, BSD and Plan9).