I wanted to evaluate it for MDM purposes so I applied for an ABM account for a company I work for, got soft-approved, created an entirely new Apple ID (as required by the ABM), used it to log on a test device I intended to manage, then sort of forgot about it while awaiting for Apple to conclude their hard-approval for the ABM account creation.
Apple was supposed to contact the business owner to verify company details and finalize the process over the next few days, but they never did.
30 days later they canceled the ABM company account and deleted all the associated users along with the Apple ID which I used to log into a testing device, which now became a fairly expensive paperweight.
I had very little expectations about the experience and I was still disappointed.