There’s Windows 11 IoT LTSC if you really need Windows, but Microsoft is going to continue to fuck its users, and I don’t know why people in the know would choose to continue to use an OS that’s actively working against them when non-corporate, open source alternatives exists (Linux, or for the more niche people, BSD, Haiku, Redox)
I don’t own a VR headset, but I thought SteamVR worked fine on Linux. Gamescope even has specific VR modes.