When Windows 10 was released in 2015, it was immediately controversial, with critics zeroing in on one feature in particular: telemetry. I spent many months in those early days reading one article after another on the subject that read, in retrospect, like entries from the diary of a mad conspiracy theorist.
I don't think any organization wants to pay for ESU licenses. Many organizations will migrate, but a non-trivial subset will rely on ESU as a safety net because their constraints are less about 'deciding to upgrade' and more about validating dependencies and coordinating operational downtime.
Releasing a new version of Windows that just covers new Arm PCs is another signal of Microsoft's commitment to Arm processors and the Arm version of Windows, after decades of near-exclusive focus on the x86 version of the OS that ran on Intel and AMD's chips. Microsoft offered multiple versions of both Windows 10 and Windows 11 in both x86 and Arm editions, but the 24H2 update was a major milestone for Arm PCs.