Without being able to run X86 Windows, the Mac footprint in the enterprise will be reduced unless Microsoft starts seriously developing Windows for ARM, which I doubt. There are many enterprise users who need to run Windows as a VM on occasion.
On the other hand, if Rosetta 2 allows Parallels and Fusion to run in X86 emulation layer, it will be possible to run Windows for X86 as a VM on the ARM Mac. The performance may be dismal, though, as it will be handled by the emulation and the virtualization layers.