At least according to this related blog post[0] (and submission[1]), they've put in work, albeit not as thorough and effective as Rosetta 2.
> To boost performance, we have added vendor-specific optimizations so your apps run well on a variety of Arm hardware. We have several runtime improvements to targeting server throughput (RPS) and latency.
Windows 11 can run AMD64 applications on ARM64 through a JIT, similar to how Rosetta operates [0]. I don't know if anyone has tried to compare them in benchmarks though.
