Hello Craig Bullock,
Given that you've already cleaned the vents, confirmed CPU usage is under 10%, and kept firmware up to date — the usual software and environmental causes are effectively ruled out. At this point the fan running at full speed under minimal load does suggest something abnormal on the hardware side, which unfortunately can't be resolved through software troubleshooting alone.
Your best path forward is a hardware inspection through Microsoft's device service. Since this is a Surface Pro 10 for Business, the right service channel is the Surface Support Portal, accessible through the Microsoft 365 Admin Center — your IT admin (or you, if you have admin access) can log a service request, check warranty status, and track the case from there. Check out Surface Support Portal overview. If your organization uses Intune, the Surface Management Portal is the alternative route.