This description refers to Windows XP Super-Nano Lite or similar extreme "stripped-down" versions of Windows XP, often found as a 70-80MB ISO file.
A standard Windows XP installation is a massive file by early 2000s standards, but "Lite" versions use tools like nLite to remove unnecessary components, services, and applications. windows xp lite iso 72mb portable
TinyXP: A well-known series of lightweight builds, though usually slightly larger (~200MB+) depending on the version. This description refers to Windows XP Super-Nano Lite
The Ultimate Guide to Windows XP Lite ISO 72MB Portable: A Blast from the Past windows xp lite iso 72mb portable
What is Windows XP Lite?