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JEMC said:

Microsoft will begin developing Windows 12 in March
https://www.guru3d.com/news-story/microsoft-will-begin-developing-windows-12-in-march.html
The following Windows must be Windows 12, and it looks as though we are on pace, as Twitter user and Microsoft MVP award-winning security expert @SwiftOnSecurity claims that work on the new operating system has begun.

This was also confirmed by the Deskmodder website, which provides us with a date of establishment. Windows 12 is on the horizon with various sources indicating that development would begin in March of this year.

Wow, that's some poor reporting there. There's no link to the tweet, and all I've seen from her related to Windows 12 is a joke about it requiring two TPM modules (although it's possible I've missed something). It kind of seems like Deskmodder is the only source for now, and even it seems to partially rely on @SwiftOnSecurity. That said, work starting on Windows 12 already wouldn't surprise me, so for all I know, this could be true anway.