Seeing what Apple did, not just strictly performance wise but compatibility, illustrates how far MS has to go to improve windows 10 ARM. I get that its a totally different issue, give that Apple controls both the hardware and software but the point remains macOS on ARM is a better more polished product then windows on ARM
I don't think Microsoft will never able to match Windows on ARM to macOS on ARM.
Two companies model are completely different. Microsoft is not primary Windows company, its core business are all about cloud computing now. There is not much motive for Microsoft fully committed to ARM.
Secondly. Apple is capable throw everything away and start new. Most of their core users will following what Apple is doing. Things are much different than Microsoft. There is every incentive for Microsoft to keep old x86 compatibility where Apple doesn't. There are lots of company, corporation, government agencies are depended on Windows and it is curial for Microsoft to maintain x86 support.
Therefore, as long as Microsoft keeps supporting x86, why would any developer see the benefit for developing application on ARM?