Curiously, for me it's more or less the other way around, in a sense. I run Linux on both my Desktop and my Laptop, and feel that after setting them up the way I like, I am more productive than under Windows. In Windows, I oftentimes had the feeling that I had to work against the OS whenever I wanted to configure it in a way that wasn't quite standard, while I tend to feel that I can work with the OS when using Linux. Especially Win11 introduced lots of things that detracted from the user experience for me, and where only changeable by editing the registry, which isn't great.

I do recognise that parts, or even most of that probably isn't applicable to the standard user, but as what could reasonably be called a power user, I never really had any problems working with Linux.

I'd also say that for non-power users, people who mainly work within Word processors, or their browser, a stable LTS distros can in some cases be less hassle than Windows.

Regarding Excel - gotta give that to you, I always felt that Excel in isolation was good software, and I am not aware of any replacement that's equally as friendly to non-programmer users, while also being equally as capable.

Regarding your last point - Dunno, I don't work there. I would however raise that inertia can be quite powerful. No one ever got fired for buying IBM, no one ever got fired for licensing Windows. Doesn't mean that there aren't other, possibly good, reasons.