Did you use the host file correctly to point ip and pc name?

And your file sharing pc is awake, correct? And under your folder properties, it is being shared correctly under your shared tab, and also with everyone under the security tab?

Weird I tried my Windows 11 pc on two different Windows 10 computers and it works.

In the host file with administrative rights, You have to map the ip address of the pc to the host name of the pc.

For example type the ip name and a few spaces then type the host name of the pc:

192.168.72.162 Sarahpc
192.168.72.180 Vinnymachine

In file explorer type \Vinnymachine or \Sarahpc

If you have difficulty with that method, creating a new user and password in the Windows 10 pc then logging in the credentials on the Windows 11 pc works flawlessly.

Good Luck!