The other child comments are responding with how to obtain this in a way that is of questionable legality, which I think is not what you are asking. The officially blessed Microsoft way is essentially not available to non-enterprise customers, and it's only available to some subset of enterprise customers from my understanding. And that the cost to acquire the license is quite expensive.
Microsoft is using IoT in a loose sense. The "thing" could be an industrial PC at the train station that plays a recorded message saying the 8:15 will run late today.
Also if you’re using windows on an IoT device…