Here are some Windows 12 rumors (pulled from one of the biggest German-language tech news sites citing insider information)
computerbild.de/…/cb-News-Windows-12-Geruechte-Re…

• It won’t come out this year, release may be end of next year at the absolute earliest.
• It will require PCs with a Neural Processing Unit that can handle more than 40 billion TOPS, 8GB RAM minimum, 16 recommended.
• It may eventually require an ARM-based “Copilot PC”, a new device class released last year.
• It will be modular, with a core OS and additional modules depending on edition, licensing and use case.
• It may have a read-only system partition.
• It will be focussed on AI and cloud integration, likely leaning towards OS as a service.
• It will be free to install as an upgrade, with a monthly subscription to run it.