Don’t know why you were downvoted. There’s clearly far too much detail, especially in all the individual hairs and the melting snowlflakes, for this to be a real painting.
Maybe it was digitally painted by tracing over the actual photo, but I doubt it.
Windows 11 displays as Windows 10 in a large number of places internally. It’s just a later revision than any of the “actually” Windows 10 ones.