That’s not how OEM pricing works. Depending on the retail price and volume Microsoft will lower license cost close to $0. No large manufacturer is paying $140 to license Windows for a notebook selling $200. That’s the full retail price for a consumer building their own PC. That said usable Windows notebooks are usually a bit more than that these days. And just the RAM alone to run usable Windows 11 is pushing $70 now.
That is exactly the point of the comment you're responding to. "Why do you assume that [OEMs pay much less than retail]?" Well, $200 Windows laptops exist, and $140 of that going to a Windows license is not a credible idea.