Linux is now the better OS
on the desktop for
many more people after the other one got significantly¹ worse than it used to be.
It has been the better OS server-side and for appliance applications (routers, media players, …) for a long time, Windows may be drawing equal but does that count if some of it is due to WSL?
It has been the better OS, or often just the equal OS for a lot of desktop users for a fair while also, particularly non-gamers who don't need other specific tools that don't have a sufficiently compatible Linux offering/alternative. Many use it because the cost is hidden and might use something else given a properly informed choice.
I wouldn't put it in front of my Dad, even though pretty much all he does is no different on Windows than Linux and has been for years, because of compatibility concerns with printers/scanners and because there are others in the family able+willing to support Windows so he isn't stuck waiting for me if he ever has trouble while I'm difficult to contact.
I don't run Linux on my main desktop due to inertia (games are largely what kept me with Windows long enough to have to make the 8->10 transition) but that is not enough any more, partly because it just isn't really there (lack of things keeping me on Windows because they don't work well easily elsewhere, and irritations with Win11 applying a noticeable retrograde force) and partly because my use patterns have changed (modern games are not a thing in my life ATM, my hobbies have changed considerably in the last decade). That machine will be switching over to Linux when I get around to it, or it might just be shut off (almost all data is on Linux on the little house server, and off-site copies, already anyway) in which case the laptop will just gain a dock so it can better use the big screens & whatnot.
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[1] I might also take issue with significantly, as that might imply the change is sudden and due specifically to the Win10 EOL. Windows, both 11 & 10 and 8 before them, has been going downhill slowly enough that each extra irritation has faded into something that people put up with before the next one comes along. Recent changes (more ads etc) are generally small² but are the final straw.
[2] Recall (and the justified consternation it creates) is the one recent change that I would call significant in its own right. As irritating as the other AI stuff nagging us to give it something to do is to those of use that don't want it, in many places it just feels like an evolution of Cortana's presence from a UX PoV more than a revolution in its own right, and doesn't feel nearly as invasive overall as the Recall subset does on its own.