There's some new stuff here and there but, by and large, I agree with you: there's no real reason for anyone to migrate from Win10 to Win11, let alone get a new PC for the latter.

For a while I thought that Windows 11 was a kind of "stepping stone" release where important changes were made under the hood in order to pave the way for Windows 12. I do not believe that anymore. It was just a pointless release Microsoft built in order to please its partners or investors and get people to buy more new PCs. That was all.