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Like the title says, I've seen some of the new Windows desktop GUI for Win 12 and my first impression is Micro$$ borrowed from XFCE4.
Haven't actually seen it in action but the screenshots I've sawl look like KLA, KLV, KLU and other XFCE outfitted distro's desktop designs.
Maybe it's just me.......
I hope you're right, and that it's GUI functions like XFCE4. Can't wean the wife off Windows. 
But when she gets stuck she seeks my help with her Windows 10 whose GUI was either designed while its graphic designers were on a binge or at the insistence of its marketing planners whose philosophy is "If Users can't figure things out they'll be dependent on what we offer them." 
Windows 10 whose GUI was either designed while its graphic designers were on a binge or at the insistence of its marketing planners whose philosophy is "If Users can't figure things out they'll be dependent on what we offer them."
To justify their existence, they are on a continuous cycle of rearranging and fixing things that are not broken and hijacking ideas and features that were not their own.
wizard
Satya Nadella (current MS CEO) used the Linux operating system on the Azure cloud. 
Whatever happened to "Windows 10 is going to be the last Windows EVER?" Along came Windows 11.....and now Windows 12??
I think Microsoft have finally realised that if you don't have a regular, incremental number increase in your product's name, folks think you're standing still & nowt's happening. And M$ do so desperately want to remain relevant, if not to dictate the form of OS development worldwide.......don't they?
So after all these years, they're running out of inspiration. Why am I not surprised that they're once again 'poaching' ideas from the open-source community.....? 
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I shall never, ever like - or return to - Windows. Not while there's a breath in my body. But; I must confess.....I do like the 'sneak-peeks' that have been aired of the new upcoming version's desktop wallpaper! Specially the 'light' variant.....(the 'dark' variant just looks drab).
.....et voilà:-
Whaddya think? (yuk, yuk, yuk...) 
Mike. 