Man, what a disappointing article, I remember El Reg for being real sharp journalism, not a partner page piece of crap.
Take this revolting example:

Many of these PCs were bought during COVID and now we are four [or] five years after they were bought and they will have to be replaced.

Have to be replaced? Just for being 4 years old? Aside from the environmental impact, and aside from W11 being more shit than diarrhoea from a ceiling fan: these PCs work perfectly fine. For both my enterprise and entertainment purposes. New mainboards wouldn’t add much, and neither would W11, which biggest novelties are a broken control panel, a misplaced start menu and - for additional money - an unneeded and immature “AI” that will basically target me ads.