any thing runs Linux,even wsl2 is fine,no macos is the key. and yes it costs the employer about half of the expensive Apple devices that can not even be upgraded, its hardware is as closed as its software.

Employers typically also care about costs like “how hard is it to provision the devices” and “how long is the useful life of this” or “can I repurpose an old machine for someone else”.

Provisioning is a place where Windows laptops win hands down, though.

Pretty much everything going wrong with provisioning involves going extra weird on hw (usually for cheap supplier) and/or pushing weird third party "security" crapware.