developer.microsoft[.]com/en-us/windows/downloads/virtual-machines/
The evaluation virtual machine includes:Window 11 Enterprise (Evaluation)
Visual Studio 2022 Community Edition with UWP, .NET Desktop, Azure, and Windows App SDK for C# workloads enabled
Windows Subsystem for Linux 2 enabled with Ubuntu installed
Windows Terminal installed
Developer mode enabled
4 downloads are available, for VMWare, VirtualBox, Hyper-V [Microsoft], & Parallels [usually Apple], with an expiration of January 10, 2023. I use Win10 & 11 Enterprise for my Windows to Go drive, and the effects of not being activated are really minor, e.g. password instead of PIN, have to use the default wallpaper, no OneDrive etc., so I would expect the VMs to still be functional on January 11th, or when that date rolls around, just download the new one with its 3 month license.
The downloads are around 20GB each, though with the V/Box version at least you'll need more than that as importing a VM usually means creating a new, separate VHD for that copy of Windows. Once you're done importing a VM it just works -- just start the new VM with no fuss. That said, it's not that much harder to install Win10 or 11 on a new VM you've just created -- installing Win11 does take noticeably less time. TO install Win11 in VirtualBox you'll have to either use the new version 7, which I Do Not recommend, or use one of the many hacks to overcome the hardware requirements. Whichever VM host software you use, Windows activation is tied to that particular VM running on that particular copy of virtualization software -- run the VHD holding that copy of Windows on another VM and Windows will deactivate. [It is possible with V/Box to install the software in another copy of Windows, then copy the files in the User folder from a copy of Windows with one or more activated Windows VMs, then as necessary adjust the file paths in the configuration files, and using the same VHDs, those copies of Windows will maintain their activation using V/Box in that 2nd copy of Windows.]