Windows 365 now has a GPU Cloud PC that does not cost GPU money.
It is called GPU Select, a new SKU that landed this month. You get 6 vCPU, 26GB RAM, 4GB of vRAM and 256GB storage, tuned for UI, multimedia and productivity acceleration rather than heavy 3D or rendering. That focus is why it sits below Standard, Super and Max on price.
Here is the part worth knowing. Until now, giving someone a bit of graphics acceleration meant jumping straight to a full GPU SKU. GPU Select adds a cheaper bottom rung for the people who just need smoother multimedia and a responsive desktop. Microsoft's own local AI testing also calls it the first size where on device image generation becomes usable, so it doubles as an entry point for local AI without a premium GPU.
One more thing in the same release: GPU is now supported on Windows 365 Flex Cloud PCs in shared mode, not just dedicated.
Two caveats before you get excited. GPU Select is only in a handful of regions right now, so check the list before you promise it to anyone. And GPU Cloud PCs still do not support nested virtualization, which rules out WSL, Sandbox and Hyper-V.
If you have users sitting on a full GPU SKU just for light acceleration, this is the one to test. What are you running that actually needs the GPU?