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As far as I can tell it’s mostly the TPM requirement and pushing more ads / AI nonsense.
You can easily avoid the latter by using the LTSC IoT version. I just bought a new (second hand) computer for TPM (my old one was very due for an upgrade).
With the IoT version it’s absolutely fine. Definitely an improvement over Windows 10. The only issue I’ve noticed is it doesn’t come with Windows Game bar or some nonsense so after you run games you’ll get a random dialog about there not being an app available to handle ms-gamelink URLs or something. You can just ignore it. I might fix it one day.
Pro version, install with English UK language and throwaway email account, disable the crap in the settings once install is completed, takes less time than to fiddle with Linux to make it work like you want it to…