From a business perspective you can go further: the people who are browsing the internet without JS are people who are going to cost you more to support than they'll ever bring you in revenue. Just like trying to support Linux gamers, excluding them is a net positive.

This is the wrong way of looking at it.

Making a website's basic functionality work without JS isn't just for the random users who switch off their browser's JS runtime.

It's also for the people who have a random network dropout or slowdown on a random file (in this case a JS file).