It's bad but not 60GB, as per the linked article:
"In other words, the lost storage in the case of a 512GB S23 would be around 35GB after subtracting 477 (the actual available capacity) from 512 (the total advertised), while the actual One UI installation size of S23 Ultra comes out to around 22GB when we deduct this 35GB from the 57GB reported in the original article."
Still not great at 22GB though
Kagi is good but it's paid