A few reasons. First, Microsoft is blundering Windows 11. Second, many applications are widely available on Linux. Third, Valve has made huge strides with Proton for Windows game compatibility on Linux.

First, as others have said, Windows 10 is going EOL and Windows 11 is a bit of a hot mess. This is due both to Windows arbitrary hardware requirements and to unwanted aspects added to Windows 11. For arbitrary hardware requirements- Windows 11 can run on significantly lower requirements and older processors than it says on the box. But, Microsoft have decided only to "support" a certain generation onward and require TPM 2.0. This makes very little sense, considering that each generation of 64 bit x86 chip speaks the same bytecode and the only major differences might be additional features unrelated to processing and the power of the chip itself. For TPM 2.0, it's a security feature that allows the hardware to encrypt keys securely. This is great for laptops in particular, because it allows the hard drive to be encrypted in such a way that if someone steals your machine, they can't read the drive if they can't login. However, while there ARE use cases for desktop machines, the returns are far diminished. For example, I didn't see a reason to upgrade my home desktop's motherboard to get a combination CPU / mobo that has TPM 2.0 because the risk of theft is not worth the cost. If you install Windows 11 on a machine that doesn't either have the "supported" gen hardware or TPM 2.0, Microsoft has threatened that you may not get updates. That's a bit different from the past- where they simply said they can't support customers with problems on unsupported hardware- blocking updates is a threat to security for users and shouldn't be tolerated. Additionally, Microsoft is bloating Windows 11 more and more with unrequested "features," such as AI tools (not everyone wants or needs these), telemetry and advertising. It's clear more and more that the data of Windows users is a profit center for Microsoft. As such, it's hard as a savvy user to justify giving away my data to be sold to ad companies when using a product that also costs $199.

Second, thanks to the standardization of HTML 5 / JS as not only a set of web frameworks but an entire development toolkit, most apps you would want either run on Linux or provide the same experience as a browser. Take, for example, Slack, Discord, Zoom, Visual Studio Code, etc. All of these applications are built on a framework called Electron. An Electron-based app is, actually, just a sandboxed browser running HTML and javascript. Developers do this for an obvious reason- you can VERY easily target almost any platform, because almost any platform will work with a webkit based browser. Now, there are tradeoffs to developing apps this way- permissions to hardware are sometimes a bit dicey and there's an added overhead of the browser layer itself. But, being able to write one app for Windows / Mac / Linux / Chromebooks / Android with just one codebase is worth that cost. I have been using Linux as my daily driver for years now, and I have not found any applications that either don't have a Linux version or run in a browser just as well. YMMV on this one- this all depends on what apps you need, but most people use computers for web stuff, communication, streaming, email, etc. All of this works on Linux out of the box without any effort these days.