telling that this is flagged 1 minute into submission.
Microsoft hardware was in the premium tier for sure (and continues to be: relative to others), but these days nearly all the OEMs have pretty bad warts across the line-up, even the surface books, even the new ARM ones (which are quite good).
For work I have a Thinkpad T14S (ARM also) and it is a better quality notebook than the Surface book others in my organisation have (those feel like a 95%-ish imitation of Macbooks, the only variations being strict downgrades in their respective areas).
So I'd push back on the idea that nobody is making good Windows computers, but it seems to be fewer and fewer, and the big brands like Dell Latitude and HP Elitebook are also dropping the ball for a long time now.
Dell Pro Max, I think the Latitude line disappeared. But I feel Lenovo is the last one too, the only brand I trust for a Windows or Linux machine these days. I like Apple hardware and have my reservations with macOS, but it is still better than Windows.