There are two Microsofts, as I see it.
The one with DevDiv and stuff, which has amazing and mostly free development tools like VS Code, VS 2022, Windows Terminal, WSL, Azure, the .NET ecosystem, the MSVC C++ STL, PowerShell, TypeScript, and so on.
And then there's the bean-counting, irritating part of Microsoft that has stuck around since the 90s and doesn't seem to go away. This part justifies adding advertisements and crapware to Windows, pushing for SaaS (while still charging a LOT), changing the UX of Office programs every version, not being able to implement and release a proper UI library after a decade or so, and pushing laggy Electron apps like Teams instead of developing fast, native ones.
Like many others here, Windows is a daily driver for me. I actually like using it, because a lot of hardware and configurations that need painful finagling on Linux (just try using a multi-monitor high-DPI, mixed-DPI setup on Linux, or any game that has anti-cheat, or touch fingerprint sensors, or HDR and wide colour gamut displays) just work on Windows. It has a massive repository of programs that I use frequently. But some changes are just... irritating.