I make a living developing software only available on Windows and macOS. That said, if I didn't need to interact so much with the operating system, I'd be making a web app. It all depends on what you want to make though. Video editing software? Native app. CRUD app? Web app. You may also want to consider pricing implications of both. Desktop software can usually be sold for a higher up front cost, but it's tough sell…
The key is to make it only available as a subscription (no permanent licenses) and it does not have any cloud component.
We managed not to fall in the trap of making two types of licenses (suscription or permanent) to maximize early revenue (we could affort to wait).
We seek a marriage relationship with our users not a hook up.
This increases the value our users extract knowing it will not go away in the long term and the lifetime value of customers is a lot higher.
We know that some customers will not accept a subscription-only desktop application but in B2B world they are fewer than it might seem.