I have a work-issued "business" Windows laptop (Dell Latitude). It has 16 GB RAM, a 512 GB SSD and some variant of an Intel Core i5. It's a little over two years old, and has generally been a decent machine.
Last night, I decided to do a little experiment. I took my new M2 Mac, installed Excel, logged into my work account and opened a massive Excel report I've built. (It weighs in at around 750 MB, and until recently was over 1 GB, until I deleted some columns I decided I didn't need.)
This spreadsheet has several very large pivot tables with many calculated items, multiple VLOOKUPS, and the main data table that feeds the pivots is currently 222,000 rows by 159 columns. I'll be the first to admit that it isn't very efficiently built, and my Windows machine struggles with it to a degree, but I only have to use it a few times a week, and trying to slim it down would be more trouble than it's worth, particularly given the cumbersome web interface I use to get the raw data in the first place.
Once it had the file downloaded and into RAM, my M2 Air (16 GB, 1 TB) handled this messy Excel file just fine, certainly no worse than my Windows machine. A few beachballs - the first time I have seen them on the M2 - when updating pivot table filters, but I see those with the Windows version as well (blue circle). And the case of the M2, perched on my chest in bed, didn't get the least bit warm. (This same Excel file makes the fan on my Windows machine spool up like a jet engine, and the case still gets hot.) Oh, and I also had open on the M2 the following: Safari with around 10 tabs, Mail and Mimestream with all of my Gmail, Photos, Apple Music and maybe one or two other things as well. I opened Activity Monitor; memory usage remained below 14 GB, memory pressure was green throughout, and swap was basically zero.
Two conclusions:
1) I'm really not sure what distinguishes a business laptop from a consumer one these days. Is it extra ports? (I have virtually no use for them, as I connect solely to one Thunderbolt port on my Windows machine, linking it to a dock.) It's certainly not battery life - my Windows machine has had awful battery life from the get go. My Windows machine's display is pretty lousy, though I don't care, as it's connected to external monitors. My Windows machine is in the same weight class as the M2 Air, and doesn't strike me as particularly rugged. And, based on my little Excel experiment last night, it's no more robust for business tasks than my M2 Air.
2) The M2 Air continues to really impress me. And it still hasn't gotten the least bit warm. If the specialized software packages we need at my company were available for Mac, I would be clamoring to replace our Dell machines with M2 Airs.