Nothing to see here, run away very fast.
So, a notorious monopolist that screws its customers at every opportunity is offering a new jail cell -- I mean, computing experience -- and wants the sheeple to step inside? No, thanks, I'll wait until the hardware has been jailbroken and I can load Ubuntu onto a unit bought from the reminder bin.
I only tolerate Windows because of applications that run on no other platform. These days, that no longer even includes software development environments OR office apps; all the good stuff has versions for Linux. LibreOffice on Linux is amazingly useful. I can only see the Windows S platform being used for sacrificial computing devices to be issued to folks traveling internationally and to run Office apps for road warriors, never for any serious work that can be done on any other OS.