Windows has been on ARM since 2012 https://en.wikipedia.org/wiki/Windows_RT

Break the build tools for their cash cow about once a month, and forbid anyone from developing for it without spending thousands of dollars on new hardware?

Apple seems to be a lot more than 2 years ahead.

The M1 was November 2020. That’s two years ago, give or take a few weeks.

There is nothing close to the M1 available for a Windows ARM computer. There is nothing close from Intel/AMD if you just want an ultra-low power chip with very good performance.