You're going to want to read the foundational published papers on operating system design. Especially kernel design and considerations. You can just Google any random graduate operating system class, and look at their reading list to get started.
I.e. https://www.cs.jhu.edu/~huang/cs718/spring20/syllabus.html
The big thing you want to look at is the different types of kernels there are, microkernels, monolithic kernels. How they divide memory, how they do IPC, how they incorporate drivers. All of these have different trade-offs.
BSD/Mac OS, Linux, NT/windows, xen/hypervisors... They all currently have different approaches, and they're all actually quite performant.
A while ago, process multiplexing, scheduling was had a huge impact on the perceived performance of a system, but now with multicore machines becoming extremely common well this is still important it is not as impactful.
Approaches to memory management, virtual memory, swapping to disk, the aggressiveness of this also has an impact on perceived system performance.
......
As you alluded to in your post, a lot of the perceived performance is not the operating system and kernel itself, but the user interface and extra services offered. Windows 11 is going to feel like a clunker for any retail user just due to all of the network driven advertisements incorporated which slow down the core interaction loop. If you click on the start menu and everything lags for a second will it pulls a new advertisements, you're going to feel that.
Start adding in background scanning for viruses, indexing for AI features, you're adding a lot of load to the system that's not necessary.