Useful Win10 ESU blog post here that is kept up to date. This mentions that by using Intune or Autopatch you can get a 25% discount
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This license has a ~25% discount and will cost $45 USD per user (up to five devices) for Year 1. This will be available through Volume Licensing on April 1, 2025.
This YouTube video may help too from the Windows Servicing team: Lifecycle management: Windows 365, Windows Autopatch, and ESUs | Windows in the Cloud
There is an FAQ here, including when ESU for Windows 10 is free
Extended Security Updates for organizations and businesses on Windows 10 can be purchased today through the Microsoft Volume Licensing Program, at $61 USD per device for Year One. For more information, see When to use Windows 10 Extended Security Updates. The price doubles every consecutive year, for a maximum of three years. ESU is available at no additional cost for Windows 10 virtual machines running in Windows 365 or Azure Virtual Desktop. Additionally, Windows 10 endpoints connecting to Windows 365 Cloud PCs will be entitled to the ESU for up to three years, with an active Windows 365 subscription license.