They don't meet the new standard of Energy Star most efficient certification.  These new requirements are much stricter than the old requirements found in Energy Star V6, which was in effect for 2022.  So I have had several clients with windows that would have qualified under V6 or even new V7 but don't qualify under most efficient certification.

IRonMaN is once again correct, I need to stop reading this stuff.  Ignorance is bliss.  And I hope to be retired before IRS audits 2023.  Of course, I say that every year!