Try typing "Windows Dev Kit 2023" into your preferred search engine; it took a while for the news to spread. It's not a hotrod, but if you think Windows on ARM has a future, $599 for a small form factor PC with 32G of RAM is pretty good.
>Since I decided to base my startup on Microsoft, that is, write the software using .NET to run on Windows
If you have any interest in Linux or cross-platform development, Microsoft and Canonical announced first-class support for .NET for Ubuntu:
https://devblogs.microsoft.com/dotnet/dotnet-6-is-now-in-ubu...