Tbf, I work with Linux regularly and it's great for me. But for the average user who wants basically zero learning curve like your average Android provides? Linux is a hard sell. To repeat what has been said so many times here:
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Games. It's better than it used to be, but Windows just does it better. The same goes for general software compatibility. Windows Store apps, for example, generally don't run at all.
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My surrounding never wants to open or see a command line. Ever.
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Driver & hardware support. Windows still beats Linux here. And this is an important one.
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Easy compatibility between distros. What works on one may not work on another. That's a problem.
Like that.
Really, for someone willing to learn how their PC works, Linux is a good choice, maybe even a great choice. I love my Linux PCs. Am on OpenSuse at the moment and its been a fantastic experience. Couldn't avoid some of the problems above, of course. But this isn't about me.
For someone who just wants to click and install games, plug in random hardware and start using it a few seconds later, never touch an update interface and basically wants a system that just works intuitively because that's what they've known for years... Windows is a better choice. And I say this with a sad heart, because I really wish that Linux was the competitor that Microsoft fears.
Edit: thanks for the reminder; I will likely install Windows 11 (the unsupported version as it were) for my immediate surrounding, apart from some techies. ๐