Microsoft does not provide downloads for Windows on ARM besides the betas. It's not something they sell separately for machines without Windows. Just like Apple doesn't sell macOS for machines without macOS. There is no Windows-for-machines-without-Windows like there is for the x86 version of Windows. You can't just buy it off Microsoft's web site.
Try finding a download outside of the insider program. (Cause you can't.)
People virtualizing it are using the beta/insider version. But there is no consumer version of it.
Here's the official download site. No ARM version.
According to Microsoft, the only way to get an Windows ARM PC is to buy an Windows ARM PC. You can't custom build them so why sell a separate license?
(Windows 10 for ARM is also only technically supported/certified on Qualcomm devices. So if you ever ask Microsoft for support they'll tell you to go away. Windows 10 on Apple Silicon has weird gaps like not being able to run ARM32 executables because Apple's chipsets don't support that while Qualcomm's do.)