Considering I've run MS OS' on Apples since the PC Transporter days, and am using Parallels right now on an M1 Mac, I know it can be done. Looking at UTM as well.
But that's not my point. It's a perception and change issue.
Most people do not know you can run Windows on a Mac. When they buy a PC, they want what they know and chances are that's a PC. They do not have the desire to discover what a Mac can do, they want to buy a machine, turn it on and have it run the software they are used to running. Even if they know, they don't want to mess with buying an expensive product, setting it up, plus a buying Windows license for a total thats 1/3 the cost of a new Windows laptop; all on top of the price of a Mac.
A sane person that wants Windows buys a Windows PC with an AMD or Intel Chip.
Which is why Windows on a Mac has another problem - if it won't run programs people want they won't buy it.
I'd guess the later. I only have it for PowerBI since I don't want to mess with having 2 machines.
My guess most IT departments won't consider them because it adds to their workload supporting two different systems. Anecdotally, the only place I've seen any significant number of Macs is in research organizations or small consulting firms where the staff pick the machines.