According to Tom's Hardware, Microsoft is busy hiring engineers to help the company design its own Arm based SoC for Windows 12. Based on job listings, Microsoft is adding people to its "Silicon team," which is currently involved in designing products for Microsoft's Azure, Xbox Surface and HoloLens products. That said, the specific job listings mentioned by Tom's Hardware mentions "optimizing Windows 12 for Silicon-ARM architecture" suggesting we're looking at a custom Arm SoC, with others mentioning "internally developed silicon components" and "building complex, state-of-the-art SOCs using leading silicon technology nodes and will collaborate closely with internal customers and partners."

That said, Microsoft is currently working with Qualcomm and the Microsoft SQ3 found in the Surface Pro 9 is the latest result of that partnership. This brings the question if Microsoft has decided to make its own chip to compete with the Apple M-series of silicon, or if Microsoft is simply looking at working closer with Qualcomm by hiring inhouse talent that can help tweak the Qualcomm silicon to better suit its needs. With Windows 12 scheduled for a 2024 release, it looks like we'll have to wait a while longer to find out what Microsoft is cooking up, but regardless of what it is, it looks like Windows on Arm isn't going anywhere.