It would make no sense to ship it with an M3. Developers have been working with the M2, and Apple certainly wouldn't want to ship a model that developers haven't been working on. Software crashing left and right? No chance of happening.
That's a joke, right? I mean I think it is, except it's not actually funny.
If they can't ship an M3 that runs *every single app* built for the M2 without crashing, they might as well pick up their marbles and go home. But there is zero chance of that happening. Full backwards compatibility is just table stakes for being in the SoC game.
You know what can cause developers major headaches? And certainly will, likely multiple times? OS changes and library changes. That already happens yearly for MacOS and iOS, though fortunately mostly only for devs that haven't been paying attention. It's a very safe bet that Apple will have to redo at least a few things here and there before the 1.0 release, and equally safe that they'll redo a bunch more over the next few years. That's life in the fast lane on a new platform, and no developer with the faintest idea what they're doing would expect otherwise.
Also, Apple just needs this out so people can experience it. The M3 would make absolutely no difference. And they are famous for making rev. B products are large leap over the rev. A models anyway, so the rev B. will likely ship with an M4, with improved ray tracing.
The M3 would make quite a large difference! The Vision is pushing the envelope in a lot of ways. Having a faster (and more efficient) SoC would be a significant benefit.
As I wrote right after it was announced, I expect that the Vision Pro will ship with the M3. However I won't be surprised if I'm wrong - it depends on whether the M3 ships early enough. And Apple can occasionally be perverse.
Edit to add: Your contention also shows ignorance of recent history. Apple shipped the dev kit for Apple Silicon Macs with an A12Z chip, but shipped the first AS Macs with the M1.