The Windows laptop I recommend to most people undercuts the MacBook Air (and it's on sale)
Briefly

Microsoft's recent developments in the Surface Laptop and Pro showcase its innovative approach, albeit with some lingering questions about ARM compatibility and display choices.
The Surface Laptop features a distinctive design that stands out while remaining neutral, combining sleek aluminum with vibrant color options that are reminiscent of Apple's offerings.
Microsoft's choice of a 120Hz HDR touchscreen display on the Surface Laptop is commendable; however, an OLED option could have enhanced the flagship experience even further.
The Qualcomm Snapdragon X Elite processor signifies Microsoft's push into ARM architecture, but persistent compatibility issues remind us that this technology's integration is still maturing.
Read at ZDNET
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