The topic revolves around the creation of a native Windows Todo application built using pure C programming. The author emphasizes a minimalistic approach, resulting in a small-sized application of only 278 KB without relying on external frameworks. Comments suggest potential optimizations, such as linking DLLs instead of static libraries and adding a manifest for better GUI styling, indicating that further reductions in application size and improvements in user experience are feasible. There's also an assertion that the application could potentially be developed even smaller than 20 kB, highlighting the efficiency possible with C. Overall, this showcases the power and efficiency of using low-level programming for system applications, especially in resource-constrained environments.