Huh? Isn't the DTK with Rosetta 2 already able to run x86 applications and the same performance level as mid-level 2017 Intel laptops? I appreciate that Rosetta 2 is doing up-front translation in most cases, rather than on-the-fly emulation, but it still appears to be quite capable.
Where are you getting your data from?
Rosetta is doing something different. It is emulating a MacOS Intel environment on an ARM Mac. This is a MUCH easier job and it can be fast. One thing Rosetta can do is when the Intel app makes a system call, Rosetta can run the system call native because the ARM Mac has that function available. So all the file I/O, networking, and graphics are not emulated in Rosetta
But to run Windows apps on a Mac, you need a copy of Windows and you need to emulate the base machine on which Windows expects to run on. This means you can not run anything at all native. All privileged CU instructions have to be emulated
Rosetta works at a higher level of abstraction than does a true virtual machine