Why Some Devices Cannot Simply Upgrade
Windows 11 requires hardware many older devices do not have, including a TPM 2.0 security chip, Secure Boot support, and a supported processor generation. Some businesses assume this is purely a software update. In practice, a portion of an ageing device fleet often needs to be replaced rather than upgraded, which changes the size and cost of the project considerably compared to a straightforward in place upgrade.
Extended Security Updates can buy time for devices that genuinely cannot move to Windows 11 yet, but the program is a stopgap rather than a long term answer. It covers critical security patches only, runs for a limited number of years, and the cost increases each year it continues.