It is a custom, unofficial operating system based on Linux Lite that has been modified to look like Windows. Microsoft has not officially released or announced a "Windows 12," and legitimate versions of the Windows operating system currently focus on Windows 11. Review: Windows 12 Lite (Unofficial Linux Distro)

If you want, I can:

Scammers know people want something exclusive. So they create a malicious ISO labeled “Windows 12 Lite.” Once you run the setup, it may install:

If you are looking for the actual successor to Windows 11, here is the current state of affairs as of early 2026: The NEXT Version of "Windows"? - Windows 12 Lite