Compiling for ARM on Windows isn’t currently being done, but we will probably need to investigate it if Windows ARM computers begin to become popular. Compiling our code for ARM is not technically difficult as we are already doing that on Mac; the problems would be in making sure that third party libraries that we use are also available for Windows ARM and I’m sure several are not that we may not have much control over.
Compiling for ARM has no impact on the complexity of making a Linux based version. There are many issues with creating a Linux version beyond just the difficulties of compiling a project. Probably the biggest being that of the cost of providing quality technical support for the platform.