Not entirely, It'd still be macOS/iPad OS and the accompanying hardware, but say for the suggested toughbook-like you still get the useful ergonomics of apple's software but in a ruggedized form factor in a market segment that has been stuck with a few specific products because of specific requirements.

I don't think they're suggesting go full on wintel with every major computer manufacturer having a free for all making a same but slightly different styling and slightly different quality.