Can't see that being correct - they will have coded it to work with all variations of E-Cores and P-Cores from 0 E-Cores, to 0-P Cores and all variations in between.
Thread Director isn't entirely software based either, with 13xxx chips getting an update version of the thread director hardware, so whatever your thoughts on Windows 10 are also likely to be wrong, as thread director will still make decisions at a hardware level
Hardware needs OS level support. Windows 11 acts weird with CPUZ single thread score fluctuations badly with e cores off. Win10 e cores off CPUZ single thread score is consistent meaning proof e cores off do not hurt performance as thread director not there to interfere.