I think this is definitely part of it, but I also think Microsoft wants people to move to other platforms. Not because they want to kill Windows, but because they want to kill Windows on Hardware.
They've been talking about Windows as a Service for a long time, and now they have Windows 365 boot (hardware can boot directly into the VPC). Their new agentic stuff all oeprates inside W365.
That they renamed the remote desktop app to the "Windows app" is no coincidence I think.
Microsoft wants Windows to become an app that you can run from anywhere. Less of the OS on your hardware, and more a service you subscribe to. For their own suite of software, outside of some more advanced Excel features, there's little reason to run Windows now. Even PowerBI Desktop has had it's functionality included into the PowerBI service web app & fabric, and Microsoft has said that is where all new features will go.
Microsoft wants out of the hardware OS game. To them, it doesn't matter whether you have a Surface or a MacBook, it's likely you'll be interacting with Windows in some form on either platform, and if you work for any F500 company, you are certainly using Office/M365 anyway.
In fact, that's how it already is for me at my job now. I have a MacBook Pro. Windows is just another app on my laptop that I open when I need it, and close when I'm done.