Yeah, it’s possible they’ve written off the desktop or they try to somehow make a desktop out of mobile chips, but I hope not. Anchoring the top end on the desktop is important to the overall product line from both a customer and marketing perspective.
Is it important to the overall product line, though? The majority of folks buying computers want some form of mobile system. There’s nothing about a stationary computer that excites the majority of the computer buying public, regardless of how fast it completes some arcane benchmark that means nothing to them.
There are a number of professionals that use Apple mobile hardware because they use a Mac for heavy compute on the desktop. If they are forced to switch to another OS because it runs their workloads faster, they’ll likely abandon the mobile stuff too.
Yes, there ARE a number. And that number that haven’t ALREADY moved on, is small indeed. Apple’s been marketing heavily to the growing mobile computing market and that means less real concern about the extreme high end. The bottom could drop out of the high end desktop market and it wouldn’t move the Mac revenue needle by a noticeable amount.
There’s also a marketing importance to having a flagship device at the high end— as long as they don’t their competitors can continue to claim they have the fastest chips, and Apple is forced to say “our are better once you read the list of caveats”. It’s a clearer message to be able to say they’re trouncing the industry in all form factors.
Apple doesn’t have to trounce the industry in
all form factors, though.

They currently (and, due to AMD’s and Intel’s business practices, will continue to) trounce the industry in the most important growing form factor, mobile. They’ll make a desktop processor, sure, because there are enough folks that will still buy it, but it’ll always be based on an extension of their mobile hardware.
And I’m pretty sure the desktop Macs sell more than 10’s of thousands. They sell 25 million Macs a year. I suspect more that 0.1% of them are desktops.
From information previously provided by Apple, assuming 25 million, 80% of what they sell is mobile, MBA, MBP, etc. That’s 20 million. Of the 5 million left, 80% of those are iMac/iMac Pro, (which they no longer make, so plug in a few low spec Mac Studio’s there). The remaining desktops that are NOT iMacs would be that last million.
Anything Mac Pro level has already been confirmed by Apple to sell in the single digit percentage a year, and that fits right… and likely in the low single digit percentage (since 5% is 1.25 million and there’s not that many left in the last group), so somewhere between 1-3%. And, one can assume that the most expensive highest spec’d machine would be just a sliver of that.
As the numbers of potential customers for ever higher performing systems get lower and lower, it makes sense why Apple’s just capitalizing on the amazing performance of their bread-and-butter mobile systems and not making any effort for a custom solution that might perform a few percent better, but would sell well under 1,000,000 units in a year.