### Preflight Checklist

- [X] I have read the [Contributing Guidelines](https://github.com/electron/electron/blob/main/CONTRIBUTING.md) for this project.
- [X] I agree to follow the [Code of Conduct](https://github.com/electron/electron/blob/main/CODE_OF_CONDUCT.md) that this project adheres to.
- [X] I have searched the [issue tracker](https://www.github.com/electron/electron/issues) for a bug report that matches the one I want to file, without success.

### Electron Version

17.1.0-1-x86_64

### What operating system are you using?

Other Linux

### Operating System Version

Kernel: 5.16.11-arch1-1

### What arch are you using?

x86_64

### Last Known Working Electron version

16.0.8-2-x86_64

### Expected Behavior

electron app not shown in the taskbar

### Actual Behavior

electron app is shown in the taskbar

### Testcase Gist URL

_No response_

### Additional Information

_No response_
shell/browser/native_window_views.cc
if (IsMaximized()) {
#if BUILDFLAG(IS_WIN)
    
    if (!transparent()) {
      return ui::SHOW_STATE_MAXIMIZED;
    }
#else
    return ui::SHOW_STATE_MAXIMIZED;
#endif
  }
  if (IsFullscreen())
    return ui::SHOW_STATE_FULLSCREEN;
  return ui::SHOW_STATE_NORMAL;
}
void NativeWindowViews::MoveBehindTaskBarIfNeeded() {
#if BUILDFLAG(IS_WIN)
  if (behind_task_bar_) {
    const HWND task_bar_hwnd = ::FindWindow(kUniqueTaskBarClassName, nullptr);
    ::SetWindowPos(GetAcceleratedWidget(), task_bar_hwnd, 0, 0, 0, 0,
                   SWP_NOMOVE | SWP_NOSIZE | SWP_NOACTIVATE);
  }
#endif
  
}
NativeWindow* NativeWindow::Create(const gin_helper::Dictionary& options,
                                   NativeWindow* parent) {
  return new NativeWindowViews(options, parent);
}
}