No one suggest that some of the tech is new but rather how Microsoft is engaging it this time around.
As I mentioned in a reply above this is detached from the history that Microsoft had with Windows Phone (and Win RT). Microsoft has been trying and in typical fashion screwing-up the first couple of iterations. This is not a response to Apple because they actually started long before Apple did. If Apple had tried to stuff the major of mac OS GUI into iOS then Apple would have wondered 'lost in the woods' for years too.
This iteration is far more in line as a response to ARM/Apple.
Microsoft was on Arm for laptops in 2012! That is eight years before Apple shipped Arm laptops. Long before the M1 was ever even initailly speced out; let alone designed. If anything it would be the other way around.
More so this iteration Microsoft stops stumbling and bumbling along. ( which as stated before multiple versions until Microsoft tends to get anything substantive "correct" is rather their modus operandi. ).
Whether Apple did a high end Arm core or not Arm was going to need to transition to doing higher margin server and "X-class" cores anyway because as they saturated the low end and mobile phone markets there would be no growth. Could things have gone faster if Qualcomm had not nuke'd their internal Arm core design team to fend off Broadcomm (and chase after server cores)? Probably. Even more probably if Microsoft (and a few others) had front loaded some R&D dollars to get it done.
Part of Microsoft's failing around problem is that they are off trying to do lots of things for everybody. Competing with AWS (Azure), for a while competing with Android/iOS (ran off and bought the remnants of Nokia phone at one point) . Playstation (Xbox ) . VR headsets . Google ( Bing) . They just do tons more than what Apple does.
The other major factor is the Microsoft is trying to do things with partners to do a large , diverse ecosystem growth. Apple is significantly throwing partners out the window and making iMacs to iPad Pro specs (thinnest possible and Ethernet squeezed out into a 'dongle' ). Microsoft has a bigger "herding cats" problem.
Qualcomm getting 'fired' from doing future Apple cellular radios is part of this "NPU" labeling shift. The radio less M-series Macs (so far) isn't a major driver of that.