And I do sympathise with buyers of cheap tablets but by comparison, Intel had a couple of Bay Trail NUCs for which run 64bit Linux just fine.
As far as I'm concerned, putting 32 bit Windows on them is purely a business decision.
[Source](https://johnlewis.ie/custom-chromebook-firmware/rom-download...)
I have seen quite a few laptops online where getting Linux pre-installed is actually more expensive than getting Windows. You can get them without OS, but then good luck getting everything to work.
That's not true, and it has never been true.
Two decades or so ago, Microsoft offered a deal like that for DOS, but the US Justice Department stopped it almost immediately.
You have extra hardware qualification and software testing costs, extra accounting, distribution and advertising costs, and massively higher support costs.
Not only does it cost more to pre-install Linux, you lose all the payments for distributing third-part software (ie installing crapware) in Windows, which in some cases means you can install Windows at a profit. (If a user signs up for the pre-installed anti-virus, the PC manufacturer can make more than the cost of Windows.)
Even when Windows was at its marketing peak in the late 1990s, the largest OEMs were only paying $40-$45 for a pre-installed copy of Windows. Some were probably paying less (IBM complained to the US government when Microsoft increased its price from $9 to $27).
The low cost version of Windows XP for netbooks cost $11 to $15, and Windows 8 with Bing went for $0* on systems with 8-inch or smaller screens.
I don't know where you think you got your $120 from, but that number wouldn't have figured even in Ballmer's wildest dreams.
* It cost $10 with a $10 refund for setting Bing as the default search engine.