Someone would think to copy the style of Windows, because there are several people or groups that have tried, try and will continue to try, the one who writes also try and this I keep a cd and know how the desktop works, in that time tried to match Windows XP.
By the way many attempts have remained in the way, for example the Brazilian Brlix before Famelix or more recently Chalet os 16.04 and many others.
As this the state of arriving at the features of Windows at the time of writing September 2019 because the following 5 distributions stand out.

Linux FX / WindowsFX
This Brazilian distribution based on ubuntu 20.04 with Cinnamon desktop is the best clone of windows 10.

Makulu Lindoz
I heard about makulu lindoz from a post by, I was talking about the great job they had done for it to the graphic part.

Zorin OS
   Based on Ubuntu. Started as a project of a few young people still successful entrepreneurship

Linux Mint
19.2 Based on Ubuntu 18.04 LTS With your Cinnamon desktop

Feren os
Based on Linux Mint

Debian based distribution with a Trinity desktop which is a Kde 3 Fork.

Best Linux distributions which look like Windows

Best Windows Look Alike Linux Distributions For Beginners 5 of the Best

Linux Distros for Windows Users in 2019