Pop!_OS 22.04 LTS is based on Ubuntu 22.04 LTS.
It is a distribution develop by System76.
Free to use with other non System76 computers and System76 computers.
This distro uses the Cosmic desktop environment based on Gnome 42
I just installed it this afternoon: April 28, 2022 at 3:00 pm.
I will be trying it for 1 week, if it passes my expectations, I might keep it and not distro hop anymore.
I have make it to look like Ubuntu Unity desktop environment.