In corporate environments, using such a build can expose companies to audits and fines. For home users on old hardware, the practical risk is low, but it is still technically illegal in many jurisdictions (including the US and EU).
Oprekin Windows 11 Lite Plus is a modified ("modded") version of the official Windows 11 ISO. It is created by the Oprekin team (well-known in the Windows tweaking community) to optimize performance. oprekin windows 11 lite plus download