As others have mentioned they want a Chromebook/iOS alternative. They could have achieved this with Win 10 already but my guess is that with Win 10 S and its 50

As others have mentioned they want a Chromebook/iOS alternative. They could have achieved this with Win 10 already but my guess is that with Win 10 S and its 50$ upgrade fee, they want to artificially drive the value of Win 10 regular up (or they are afraid to cannibalize Win 10). Anyway, the whole move looks very much like something "old" Microsoft would've done. IMHO, this was just a matter of time.