I think it is different. As someone joked, "thanks to Wine, Win32 is the 'stable Linux ABI'" -- translating system calls is a lot different than emulating hardware, and the results prove it

And to target it, studios use Windows alongside Visual Studio.

And with the R&D that went into the Steam Frame, the difference between x64 and arm64 is becoming negligible. You can target x64 Windows and can reasonably expect it to run on Android via Winlator.