If your workflow benefits from the speed it quickly pays for itself when factoring in developer salaries here in the US. I recently switched companies and they bought me an M5 Max 128GB as my dev machine.
Builds and local test runs are 3 times faster than the Windows laptop option. The machine will pay for itself just based on that within 3 months. I can spin up a local kubernetes cluster and do full integration tests while I am working on other things as well.
It isn’t a strictly Mac vs Windows thing though. It looks like the culprit is the MDM software on the Windows machines is just crazy slow and constantly getting in the way.
If I was paid less it would definitely make less sense for the company to pay for this machine.