My parents would break down in panic if they did as much as moved a single icon to the left on Android phones. To them it was almost as if they broke the phone.

So why have so many people switched from Windows to MacOS?

I can't speak for every single one of them but I can say that some of them probably did it by choice and was prepared to handle the friction in the beginning until they get used to it. I know lots of people who switched from Windows to Mac where power users / had good computer habit.

However, I don't think some of the older people are willing to go through all that. I wish to see an easier option for people who wants a smoother transition from Win10 to something else, especially now since Win10 is being discontinued october this year.

This is a bad idea. You can make Linux look like Windows on the surface but people are going to then be surprised and frustrated when it doesn't act like Windows, it will come off as cheap imitation. People get confused about the idea of something as simple as the concept of a single root file system, they will not understand that coming from a world of C, D, and E drives. It's best to make it look foreign to them so that they don't have their expectations subverted when they realize it actually is a fundamentally different operating system.