The linux laptop they propose comes by default with an included Pro license, home edition would need to be selected extra. I haven‘t used Dell in a while, but I‘d assume that it behave like Lenovo and has the License Key baked right into the EFI, so there‘s literally no need to deal with any upgrade license if you proscribe which Laptop Model people are allowed to purchase (which they do)
They also mention multiple times that Linux and MacOS are free, as opposed to Windows Pro - which can reasonably be read as „we don’t want to spend money here“, since otherwise you could just strike these arguments and revert to „we don‘t believe Windows Pro is secure“, which incidentally they never say.
