Microsoft will never beat apple when in comes to how well their system runs on ARM hardware

I dunno - cellular networking, touch screen, detachable keyboard... Apple is pretty easy to beat if you ask me. All Microsoft needs is an ARM chip that is "fast enough" and also has competitive battery life. Something Intel can't deliver on.

Windows on ARM will not be used by anyone unless AAA games or AutoCAD software is build for ARM

That's not how the transition went on a Mac. Software compiled for Intel is generally faster on ARM than it ever was on Intel Macs... not because the CPU is faster (it's not), but rather Apple Silicon Macs have faster SSDs, faster RAM, more L2/L3 cache, etc. Those aren't proprietary secrets, they're just expensive. Anyone can do the same. Intel has caught up but only on their expensive desktop processors. If Qualcomm can do it on with a reasonably priced laptop chipset, that could be pretty special.

Games aren't limited by compute performance, they're mostly limited by how fast textures can be read. And it's the same with AutoCAD.

Also you missed a massive use case - browsing the web. Chrome/etc is already optimised for ARM, since nobody uses x86 on a smartphone.