Ok, so the theory is that Microsoft is after the revenue from Windows 11 licenses? And the way they're achieving this is by forcing people who want to upgrade from Windows 10 to buy a new machine rather than install Windows 11 on their existing machines? If that was the motivation, there's a far more direct option available. Just charge for the upgrade.

For this theory to work, it would have to be that there's a significant population that a) wants to run Windows 11 instead of Windows 10; b) will buy a new computer to do that; c) would not pay the price of an OEM license for a version upgrade.