A: Easy to port apps
B: Transparent to translate them.
Selling an M1 Mac was easy: It has some new tech, gets better battery life, all while running your old apps faster than your old Mac. Windows on the other hand fails aggressively here. To sell a Windows on ARM device implies the need to explain a whole lot of mumbo jumbo to the customer about 32Bit and 64Bit apps, about stuff that won't emulate at all, about the massive performance hit.
I honestly think that a Snapdragon X Chromebook has much better odds. Google is in a far better space to have a singular, cohesive, understandable product. Chrome OS doesn't care at all what CPU is in there. It all "just works" for the average user.