They get Windows 10 Enterprise, not Pro. Most business machines come with Pro anyway.
Enterprise allows for more configuration, especially in the area of data slurpage and therefore offers a big plus for business customers.
The CALs for business products, like Exchange, SQLServer, File & Print etc. make Microsoft 365 more enticing for businesses.
I would find Pro for the Microsoft 365 Home subscription useful. I upgrade all of my PCs to Pro if they don't already come with it.
The leasing is the only thing that makes much sense.
The rest of the products in the division are already free or included in Office 365:
Windows 10 Home - is already installed on the PC
Office 365 - subscription already available
Bing - is free
Skype - is free and minutes in the Office 365 subscription
Outlook.com - is free
ToDo - is free
So, a subscription for Office 365 + a bunch of freebies you already have access to? Doesn't sound realistic.
A simple rebranding of Office 365?