Updating windows 10 to 11 through ISO leads to loss of Downloads (Folder / Sub Folders)

Like the title suggests Updating windows 10 to 11 through ISO leads to loss of Downloads (Folder / Sub Folders) and while I chose to keep my files etc I found this folder wiped clean after install , any idea why ?

Signed in with local account or with MS Account? I'm going to test it.

I just ran a test upgrade with a local account and downloads folder was not affected.

You can restore deleted files from Windows.old folder, located at root of C: partition.