It’s basically just a LOT of programming. Above all, you have to invent your own structure and language for the system to use. It also has to have compatibility with preexisting software and hardware peripherals to be viable. It’d be like creating your own galaxy star for star. Linux offers the most freedom in this way as it’s open source, and anyone can access and modify the code. So if you don’t mind using some borrowed elements, you can essentially create your own OS however you want.
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