From theming, to appearance controls, to desktop layouts and more.
What Distro has the same features (or as close to similar as possible) as ZorinOS, but is running on the latest Kernel, Gnome version 43+, and Ubuntu 22.04/Debian 11 or later?
For the record, I am happy wih Zorin, but want to tinker a bit and play around with other distros that have the latest features missing from Gnome 3.38 and Ubuntu 20.04. I installed the latest Kernel, but anything else would ruin the system. Rather just do my testing on another distro until ZorinOS 17 comes out late this year.
The upcoming release of ZorinOS coming up in a couple of months will likely have those things you are asking for.
In the meantime you can try Vanilla OS. This isn't exactly the typical workflow as it's designed to be immutable, which is an interesting concept but not one that may suit your needs. Read their FAQ to read more about how it's different and what it has to offer.
Another option you can go for is Debian testing or Debian unstable, although to be honest I'm not entirely sure if these have the latest versions of kernel and/or desktop environment. If I remember correctly, Ubuntu uses Debian testing as it's own base so you wouldn't be too far off.
Note that Debian at it's core, and by extension many of the derivatives, is meant for stability which means delaying using the latest and greatest versions of software available until they have been proven stable enough to be used daily. So to achieve what you are asking is going to mean using one of these 'testing' or 'unstable' versions.
If you are fine without using something based on Ubuntu or Debian, you can give Fedora or OpenSUSE a try.
The question is ok if you asking about cosmetics and themes things.
I know the Zorin is working on some version Gnome 43 propably and it isn't fit for never version Gnome44
That means if Zorin want go forward with Gnone44 then must redesign all desktop and GUI.
The better question is where I can using DE Zorin in another versions linux with newer version linux with kernel 6.4 example
It takes some care to remember to separate the answers that are accurate from the answers that we want to hear.
Distros based on another must be modified and developed. It is for this reason that they are released later than the original base was.
Your question narrows down your search to the Latest Release; which must be a Rolling Release in order to fit your requirements; but also moves it away from Zorins Feature Set.
There are fewer Rolling Releases and with more limited options, less chances of finding a distro similar to Zorin OS, which takes time to develop its features.