I think it's important to remember that none of this makes any sense.
"Desktop Operating System" is a thing that has essentially been solved for over 20 years. Apple gets paid partly because it keeps a pretty good one going. Microsoft gets paid to tweak them and mostly make them worse.
So it's easy to get fooled into thinking you can make money by making a "good" operating system, because very large companies are visibly overpaid for doing so.
"Desktop Operating System" is a thing that has essentially been solved for over 20 years. Apple gets paid partly because it keeps a pretty good one going. Microsoft gets paid to tweak them and mostly make them worse.
So it's easy to get fooled into thinking you can make money by making a "good" operating system, because very large companies are visibly overpaid for doing so.