Linux usability has come a long way in recent years. I switched full time to Linux in 2006, but I can absolutely understand those who wouldn't back then.
These days? Unless there is a specific piece of software that can't run on Linux (or under Wine), and there is no suitable replacement for it? Yeah I don't know why you would voluntarily stay on Windows (note voluntarily, if IT policy says you must that doesn't count).
QEMU is also a good option for Windows software that won't run on Wine. Unless you explicitly pass through a peripheral, Windows won't see it and start downloading malware in the backgroud.
Not to mention AI assistants are really good at helping you solve problems on Linux.
Yeah, I know, it's not the same as "knowing" a system when you just copy paste terminal output, but if it solves a problem and converts 1 more person to Linux from W - that's a win.
Accessibility.
All accessibility stacks sucks in some respect, but Linux's sucks most of all, and Wayland people in particular don't seem to be willing to compromise on security (which is required for accessibility to work).