"If you think about it, the idea of a Windows app for iOS and Android makes perfect sense if the goal is to move Windows to the cloud for everybody."
Except that Windows - and more importantly, the apps that run on Windows - are not designed for small touch screens. Who is going to connect a large screen, mouse and keyboard to a phone in order to run Windows apps over the internet?
The pipe dream idea of doing this with a Windows Phone, running all Windows apps locally, was bad enough. But throw in "over the internet" and this is just not going to be practical.
"Now that the Windows app exists, Microsoft can launch a consumer version of Windows 365 and allow anyone to subscribe to a Windows PC in the cloud, accessible at any time regardless of whether they have a Windows, iOS, or Android device. "
Except that if you already have a "Windows device" (A.K.A. a Windows PC) then you have no need for a Windows PC in the cloud. And - as noted above - desktop Windows apps are going to range from very difficult to impossible to run on a small touch screen over the internet.
So I am left wondering who this is for? Folks who need a Windows PC already have a Windows PC. Word/Excel/Outlook/Office 365 etc have already been ported to iOS and Android.