This might be a believable theory if they hadn't just barely finished a complete redesign of the task manager.

But even then it's a stretch. Windows does not have the stranglehold on the market it once did. Making Windows a closed system would kill its biggest remaining selling point. Microsoft is very aware of this.

Not denying they have more in store with this move, but as is they are currently copying the competition. On MacOS if an app ever hangs you get the 'force quit' option by right clicking the app on your toolbar. I use it all the time for Teams, funnily enough.

It'd be odd for them to still be adding so much to task manager with the plan to remove it but I guess weirder things have happened. In regards to force quit to not be available to certain system apps, this is already the case in task manager today. Right now it's focused on "if you kill these the system will crash" type PIDs, but there is no need for Microsoft to make a separate interface to be able to extend this to more applications.