As you know, we running workloads in the cloud cost management is an important part of your governance.
In Azure, you have multiple ways to manage your spending (running) cost; one of them is setting up a spending limit at your subscription level (such as with developer subscription [aka Visual Studio subscription]).
Well, if you try to create a virtual machine using Windows 11 23H2 operating system (including ones provided by Microsoft), you will not be able to create it if your subscription has a spending limit.
So if you want to keep the spending limits on and want to use a Windows 11 23H2 virtual machine, you will have to deploy a Windows 22H2 and then manually upgrade to Windows 11 23H2.