Not sure about Windows, but yes to Linux. It runs linux containers (not darwin), plus can have rosetta. And I build multi arch images (arm64/amd64). It uses buildkit, the same Docker uses, so I am sure you can build Windows containers with it as well.

Just a note, I am working for the org, that sells enterprise software shipped as container images, publishes on Docker Hub and RedHat. No issues migrating to apple/container.