The World is a little bit weirder....
Even amongst all the other current weirdness of AI, US politics (actually just about any politics really) we now have a Linux Ferrari disguised as an Windows Edsel.
Given the runaway popularity of Windows 11 an Ubuntu based Windows 11 lookalike, workalike might be a great idea but of course most Windows users would rather chew off their own right arm than migrate to (carefully avoiding the word upgrade) Windows 11, Wubuntu is just plain daft. If it were Windows 10 or Windows 7 themed Wubuntu might make some sense.
Microsoft's visual or graphical design has always ranged from ugly to ghastly which makes slavishly copying those elements truly weird.
The ersatz activation dialog is a worthy April 1 prank. Actually the whole thing seems like an extended joke but the utterly weird thing is that there will be individuals who will pay USD35 and will think Wubuntu the bees knees (especially, I imagine, if it sported native X (Twatter) client.)
I suppose it could have been a little bit odder if they had based their efforts on OpenIndiana, a BSD distro or even Haiku.