Microsoft has spent over a decade swimming against their users interests at this point and during that time frame Linux has been improving its desktop and improving kernel performance. We are now at the point where Linux emulating Window's entire API space for games with worse drivers is dangerously close on performance with none of the privacy invasion and anti user features. Its pretty late in the game for them to…
Linux is better than Windows on the desktop because Windows got worse, not because Linux got better.
Unless you mean for gaming. That was Valve's exit strategy from Windows.