I think you'll be very hard pressed to use a tiny device without a mouse or keyboard effectively in Windows. Even Windows 11 contains numerous small and overlapping dialogs with all kinds of UI affordances. None of this is setup for touch. Yes, theoretically, you could get it to work, but it won't be fun. The pop-up keyboard, for example, will likely cover a big part of whatever dialog box you're typing into. Moving and managing windows with touch is also not fun at all.
Not coincidentally, this is the same reason that MacOS doesn't have touchscreens. Everything about that OS also requires a mouse (or touchpad) and a keyboard. Just adding a touchscreen to a Mac won't do it.
It'll probably be a bit awkward to use for anything other than gaming, maybe if anyone really wants media playback they can just duct tape Kodi to it, which you can do if you add it to Steam as an external app and have it appear in your list of software .
It seems to me that if anyone really wants to do power user stuff on it, they'll dock it and use a keyboard and a mouse anyway on a far larger screen.
Not coincidentally, this is the same reason that MacOS doesn't have touchscreens. Everything about that OS also requires a mouse (or touchpad) and a keyboard. Just adding a touchscreen to a Mac won't do it.