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https://blogs.windows.com/bloggingwindows/2015/03/18/developing-for-the-windows-10-device-platform/

Windows 10 brings forward our desktop- and mobile-based editions of Windows
that are tailored to these IoT markets. This week at WinHEC, we announced
a third IoT edition of Windows 10 that is targeted at the lowest footprint and
resource consumption possible, making it suitable for small devices.

This new edition of Windows 10 builds on the same one core OS and platform that
underlies Windows 10 for phones or PCs, but is optimized for single-app/purpose-
built IoT devices. This edition of Windows is capable of running the same universal
apps and universal drivers that can be deployed to PCs or phones. To keep storage
and memory costs low, this edition of Windows 10 does not include a Windows
start experience or in-box apps. Instead, the device maker builds the device
experience as a Windows universal app and configures the device to launch that
app at boot, giving the device developer complete control over the device experience.