This is bad reasoning.
> Due to Microsoft Windows' dominance in desktop operating systems, Windows is the platform most targetted by spyware, viruses, and ransomware.
Being targeted less frequently != more secure. MacOS and Safari have had plenty of critical vulnerabilities in recent years.
> macOS is preinstalled on Apple computers and Linux is available free of charge. To approve the use of Windows, GitLab would have to purchase Windows Professional licenses, as Windows Home Edition does not satisfy GitLab's security guidelines.
> As many purchases of laptops have occurred with employees making the purchases and then being reimbursed by GitLab, a remote employee would typically be making a purchase of a laptop pre-loaded with Windows Home Edition.
Come on. A PC with Windows Pro is going to be way cheaper than a comparable mac. This is just disengenuous.
> Windows Home Edition is notoriously hard to secure.
Their last point was literally about how they would force users to get Pro, why does this matter?
I'd issue a counterpoint: there is far more expertise out there in securing fleets of Windows machines, and I'll guess most corporate Windows systems are more hardened to threats than the typical developer's macbook.
The real reason to use Macs is that you get a functional unix-like environment where you don't have to constantly jump through hoops in order to work with Rails. They don't have to fabricate security reasons.