I no longer have Win 7, so I can't show benchmark differences for my PC (where I used Win 7, 8.1, and 10), so the best I can do is defer to what others have shown:
https://www.lakesidesoftware.com/sites/default/files/Analysis_of_Windows10_versus_Windows7_Performance_Implications.pdf
FWIW, other tests show only a slight improvement for Win 10. In which case, we can look at the improvements,
https://www.techrepublic.com/article/windows-10-the-smart-persons-guide/
which includes additional critical features for Windows Security (core isolation, virtualization, controlled folder access, etc.), sandboxing, enhanced graphics, etc. For example,
https://download.microsoft.com/documents/uk/enterprise/windows10/win10-win7-security-comparison.pdf
That plus the point that drivers are developed for it with new hardware, lots of features like Dark Mode, Night Mode, color picker, etc.
I remember doing some of these for earlier versions of Windows, like using WindowsBlinds, Sandboxie, etc., but many third-party software are no longer being developed or updated for older operating systems. Even the lack of security updates is a critical point to consider, especially given increased sophistication of new malware.
Given that, I don't see any logic behind your strong disagreement except probably in complaints about telemetry (which has been in place since Win 7) and the UI (which can easily be changed using Open-Shell).