Linux is a combination of the Linux kernel (some really low level software that tells the OS how to communicate with your hardware, not something most users should worry about) and software from GNU (some Linux users call it GNU/Linux for this reason). This is then used as the base for distros, which are basically just that plus a package manager (how you install apps) and usually a desktop environment and default apps as well.

Theoretically yes, you could create an operating system and name it Steve, but it wouldn’t be Linux unless it had the Linux kernel and GNU software.