I guess, but afaik 22H2 has more stuff like DirectStorage and optimizations for Intel 12th gen and later. I think 22H2 would be the better base unless these can be or were backported to 2021 IOT LTSC. Some stuff was backported, what exactly I'm not sure though. As for the 12th gen, I'm still on a 4...
Correct me if I'm wrong, but I'm pretty sure Win 10 LTSC 2021 is set to get updates until 2030. And since it won't get major updates it is a prime candidate to modding.
Edit: also sorry for necro bumping
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