If you read the release notes, as well as the Unofficial guide, you'll see that there are no 3d drivers for windows yet.
But more than that, Fusion emulates the GPU, it does not expose it to the guest. That's true for Linux as well BTW. So the host GPU will never be available to a guest, but we expect the next release of Fusion to include 3d drivers for windows that use the host GPU.
If you want a windows client, btw, you'll need to build it in Fusion. Only Windows 11 ARM (not Intel) will work. Use the instructions in the unofficial guide to build one (it's much better than the official guidance)