So any 12th generation Intel build will greatly benefit from Win11 scheduler over Win10.
Intel just had a major change between gen11 and gen12, so its the most obvious technical reason that warrants an update. But AMD Zen4 (or whatever happens for Zen5) could also need a similar scheduler update... or if not, maybe some other I/O change.
-----------
If your hardware never changes, you can keep using the OS from years and years ago.
But as hardware details change, it only makes sense to update the OS with the hardware. Just as Linux 5.x has all sorts of updates over Linux 4 or Linux 3, so too does Windows need to change to keep up with the pace of hardware changes.
The somewhat-underground far-East communities have made weird chimeras of different Windows versions. I've seen Windows XP explorer.exe running on a Windows 7 kernel. No idea how stable or usable that is, but it's been done before.
Kind of waiting for Zen 3 with 3D V-Cache or even Zen 4 next year