Even as a Linux desktop it would mostly just be interesting for devs and people doing relatively lightweight 3D design work (especially because it will take a while before other distros support it), I don’t see it competing against regular desktops.

Any company who depend on their employees having a decent GPU will likely want to be able to upgrade/reconfigure new orders at will, and will prefer a tower, and they will prefer the quick repairability of a tower. Those who don’t are increasingly ok with using mini PCs.