Bingo!

It was always believed that Windows OS was a "loss leader" for Microsoft.

Windows OS will never show a profit, when you take into account the development and testing time and effort. I mean, a one time purchase that's expected to be supported for years!?!

Side note: This also explains why Windows 11 is de-evolving into an AI generated, ad ridden, telemetry gathering, cesspool of an OS ("we gotta make money somehow - think of the share holders")

But, what Windows had done is create a platform for Microsoft to upsell (and vendor lock-in) profitable applications like Office, Outlook, Teams, etc.

However, that business model doesn't work anymore. As, all of Microsoft's products are now in the cloud. They're all subscription bases, which means predictable and indefinite revenue. User's don't need to be running on Windows - they just need a web-browser or thin-client. Microsoft already has people (brainwashed into) wanting Office - they don't need to _force _ people into trying Office.

tl;dr: Developing and supporting Windows OS is a financial drain for Microsoft, and they're doing everything they can to scuttle it.

been saying that was the goal for over a decade.

I don't know if that's the entire thing, but it is definitely part of it