i.mx95 is still under preproduction, we don't have much information to share, I only can answer is for imx8 or imx93, imx95 should be similar
1) Which debugger/compiler use for build SW and write the code? If so, Could it run on Windows 10/11 ?
>you can refer to the chapter 2 of enclosed file, which tell you how to compiler the code, Jlink or ARM DS debugger tools
2) Which tools use for flashing SW for i.MX95?
>use UUU tools, for more detailed information, you can refer to this
https://github.com/NXPmicro/mfgtools/releases
3) What's HW do we need for development and testing?
>after launch, we will release the development board for customer testing, you also can order the partner board to test and debug
4) Do you have a roadmap and documentation for i.MX95?
> the plan is that we will release imx95 next year