Windows 12 May Require a Subscription
pcmag.com
[A]n INI configuration file in the Windows Canary channel, discovered by German website Deskmodder, includes references to a "Subscription Edition," "Subscription Type," and a "subscription status."
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From the article:
These references are almost definitely tied to the newly discovered "IoT Enterprise Subscription" edition of Windows 11, not the client version of Windows vNext.
With that said, I don't think it's unlikely that the next version of Windows will have some new capabilities that require a subscription to utilize, tied to your Microsoft account and services.
That would make sense. With business buying so many of their licenses as subscriptions anyways, especially o365. That an enterprise version designed to unlock all the features of azure ad and intune would be a subscription product is logical.