Remember, some of these pricing issues are, well, academic.
Microsoft’s Windows 10 in S Mode (or Windows 10 S) is Microsoft’s answer to Google’s Chrome OS: a secured, walled garden allowing only approved apps from the Microsoft Store. That’s fine for classrooms and family PCs, but eventually you’ll want to switch from Windows 10 S to Windows 10 Home. Here’s how.
With most Windows 10 S devices reserved for closely managed classrooms, there’s arguably only one current Windows 10 S device where the transition from Windows 10 S to Windows 10 Pro becomes an important decision: the Surface Laptop Go, which follows the original Surface Laptop and the original Surface Go as Microsoft’s mass-market devices that used Windows 10 S.
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https://www.pcworld.com/article/3194226/how-upgrading-from-windows-10-s-to-windows-10-pro-could-cost-you.html