I can at least provide you with my usual favourites. I use Windows on my work computer and Linux on personal.
1. Auto updates. Get a pop up every 1-2 hours reminding you that by the next morning the computer will restart. If you do it now, you get rid of the pop up, but will spend the next 15 minutes waiting for the update to apply. If you forget about it, you will find all your programs closed the next morning. This never happens on Linux, although I don't know how much of this is due to the laptop being a company one.
2. Customizability: I wanted to customize the keyboard layout to my own preference. Could not do it. In Linux it was 5 mins on Google and one config file edit. Don't even care to think how this changes when one wants to start customizing further.
3. No tabs on file browser or power shell/cmd. This one is the most baffling one, such a low-hanging fruit to improve UX.
4. Microsoft data collection from usage: more of a theoretical concern to me, but still doesn't make me like it any better.
5. I'm not a fan of the office tools you're forced to use with corporate Windows: for some language reason outlook refuses to believe that I want to write "to the" and not "tot he", even if I explicitly tell it not to correct it. And unfortunately Excel is the de-facto standard for office spreadsheets. It has a rather primitive way to handle dates and can't open files with more than some 1 million or so lines. I can't help but think that if MS didn't have such a monopoly on office software, we would have similar variety and quality as we see for IDEs in spreadsheet software.
The last point is not exactly better in any other OS, but it still is a firmly Windows thing, so I feel it's justified to be added to the list.
Ah, lastly, using Linux I can be pretty comfortable that my OS experience will stay more or less the same for years to come. If bit, just change the distro to something relatively similar. Not so much with Windows. So far I haven't read a single positive thing about W11, and would like to hear your thoughts on having ads and whatever else you have to put up with when you're forced to do the switch.