Why would I do that? This is an honest question. I recently bought a Mac Mini coming from MSFT and I don't miss windows at all. I don't have to fight with it anymore when programming and testing things.
I don't think it really makes much sense now though... no particularly good reason not to just get a Dell XPS or something in that ballpark for your Linux or Windows needs and avoid the hassle.
The sheer absurdity of running Linux tools on WSL inside Parallels inside a Mac host might be worth something, too. (Or actually, can you even do that, with two levels of virtualization? I seem to remember this is an issue, maybe specifically on the new ARM chips.)
If she could run that in Arm Windows in a window on a Mac I'm sure she would.
https://www.cultofmac.com/788405/m2-macbook-air-runs-windows...