I've heard that it is a way to reliably but potentially illegally activate MSFT products. Stay away.
I'd feel bad only if there were a legitimate way to acquire the LTSC for home use
If you're a midsize business with revenue, theoretically one of their enforcement partners may take a run at you, but this is not a thing with home users (or even most small business abuse).
Hot take but legality is completely irrelevant for home use
Nah, it's been hosted by Microsoft for years, on Github for a decade, without as much as a takedown notice, 161k stars now, they don't mind.
https://github.com/massgravel/Microsoft-Activation-Scripts
If they wanted it removed from GitHub they would have done so.