Sure - if you need all 32GB for development work, it is a great deal. But, with a processor slower than a midrange modern Intel laptop, good luck using it to its full extent without feeling quite slow. So slow you might almost prefer a 16GB M1 Mac mini with swap for the rest despite the VM.
Plus, if you read Microsoft documentation on Windows on ARM so far, Microsoft doesn't actually expect you to use an IDE on these machines - but rather run your code remotely on them. You'll be a lot happier with your IDE running on a more powerful machine. Of course, if you do that, the lack of a GPU on the M1 for a Windows on ARM VM becomes not really an issue.
But, with a processor slower than a midrange modern Intel laptop, good luck using it to its full extent without feeling quite slow
I have little recent Windows development experience, but I wonder if Windows on native Arm gets the same sort of latency/lagginess reduction that going from Intel to Arm on macOS does? Even if the raw processing power is less, I would be happy with the tradeoff if Windows felt even snappier.
