I think the Windows thing is spot on. You’re going to be using a handheld gaming device for gaming mostly (if not entirely). You don’t need to run Excel.
I think the justification for Windows on a gaming device though is kernel level anti-cheat. The problem is that you are chasing a pretty select audience. People who will play one of those games on a handheld, and will also only buy a handheld that can pay those games. Also won’t install Windows on a Deck either.
An aside, I probably use Desktop mode more than average, and I have LibreOffice installed on my deck. Jokes on Microsoft though, I’ve been using Linux primarily for ages anyways, so I don’t even need Windows for that.
Oh well, if it might be an official act, then I guess he’s presumptively immune, so no one could possibly investigate.