I mean… an alternative OS? It seems to me like the only realistic options to hit the ground running are Linux and maybe, maybe BSD? They could of course roll their own entire kernel and OS from the ground up, but let’s be honest, not even China is doing that and that have way more money.
They probably already have something linux based and will start off of that. Hardware-wise, I bet Huawei or some other Chinese chipmaker is most likely to be targeted, if the only Russian chipmaker went bankrupt last year.
In any case, if they dump money into this distraction instead of the war, it’s welcome. And of course, if Russia goes full Linux, that would be quite big, but that’s probably not happening for another decade or more.