Both.
The issues with 4K BluRay on Windows can be solved by using MakeMKV (to either create an MKV or use it as an backend for an Video Player like VLC to decode the disk on-the-fly in the background).
So this issue can be solved on Windows using that workaround. But then i run into other issues like poor Hardware Acceleration from DirectX depending on settings, subpar HDR Support and so on which i do not have in Linux .
As Linux is just a Kernel, these issues are actually solved by a bunch of Technologies in combination (KDE/Plasma 6, Wayland, MESA, Vulkan, VA-API, mpv and so on) but that is going to deep into an unrelated issue.
But you can play 4K HDR BluRay Discs on the fly on Windows and even better on Linux using MakeMKV no matter what CPU or GPU.
So it is possible. Neither Microsoft nor Intel are telling the truth when they say it doesn't work, they do not want it to work for whatever reason nobody understands. But it does work, perfectly fine, on AMD CPUs, on ARM CPUs, everywhere. You do not need SGX CPU Support for Decoding (the reason for Microsoft to not support it).
And as said in my initial post, all gaming consoles (without this CPU feature) and every BluRay Player does it too, without issues. There is no technical limitation, this is an intentionally implemented software Limitation by Microsoft and hence i am asking to remove it.