Windows has some behavior that is hard-coded and cannot be changed except by Microsoft. This behavior can fairly easily be bent on Linux, but Windows drivers can't bend the rules for some of these issues.
The biggest issue that immediately comes to mind is that the M1 MMU (Memory Management Unit) only can handle 16K pages. Linux can easily be built for 16K, and most programs work on 16K, but Windows currently only supports 4K on ARM. No driver can fix that - only Microsoft. Of course, if Microsoft joins the Apple Silicon train (which Apple has said they are more than welcome to do), then they probably will have official Apple documentation and not need the Asahi Linux findings.