The PCWorld Software Store is offering Windows 10 Pro for $69.99. That's 65 percent off the retail price, and provides a free upgrade path to Windows 11.
No Reason to Wait: How to Upgrade to Windows 11 for Free
Windows 11 Pro for business
No Reason to Wait: How to Upgrade to Windows 11 for Free
How to Get Windows 11 for Your Compatible PC
Using a Windows 10/11 Pro OEM product key to upgrade from Home to Pro.
Get Windows 10 Pro for 75% off! Then upgrade to Windows 11 for free
Getting ready for the Windows 11 upgrade - Microsoft Support
Upgrade From Windows 8.1 to Windows 10 or Windows 11
Microsoft confirms Windows 11 is a free upgrade for Windows 10