Windows 10 is still the default. Windows 11 is unusable garbage. Windows 10 will work with most professional software. Windows 10 can be configured to have another drive keep backups of ones files, so one can revert to an earlier version. This is a compelling feature.
Windows 10 has parental controls, it locks people into using the edge browser, but the edge browser is “ok” when it stops nagging people to give microsoft all the data.
Install OpenShell to make the taskbar usable.
Kubuntu LTS
It is possible to install Steam on this to be able to play many video games, including Fortnite and StarCraft on a reasonably new computer.
Suse Tumbleweed — This will be the next thing that I try. If it uses a better filesystem that allows versions
KDE Plasma This can be configured to be the the most usable shell. They need to make it easier to do configuration importing so that I do not have to manually tweak every setting for every user.
Ideally, one would have an account for every user of the computer, but with families where people trust one another, it would be useful to allow multiple sessions to be showing at once.