You can already run Windows on Macs, just look at UTM or Parallels. You can also already run Big Sur on macOS 14.

Edit: Should've added that you can only run Windows ARM. Emulating x86 on ARM (= running "normal" Windows on macOS M-processors) may be possible (I'm not sure), but practically not usable as it will be painfully slow. That will probably not change in the near future. However Windows ARM contains a Rosetta-like x86 emulation layer so with some luck you won't even notice that you're running Windows ARM and not "normal" Windows.