> Plenty of Windows-based software is developed on Linux with Wine

The overwhelming majority of software written against MinGW (or worse, Cygwin) are bad/lazy ports of Linux-first software. Case in point: Git and Perl, both of which drag along an entire coreutils ecosystem (each, so you have two copies of `ls`) along with the main binaries.

First-class Windows programs that are used every day like Office, Chromium and its forks, the Adobe suite, and tons and tons of internal administrative programs for HR, inventory, and more are written on Windows, for Windows, using C# or C++ and 'boring', so-called enterprisey frameworks like WPF, Windows Forms, and WinUI 2.

Anyone remotely serious about taking advantage of the large (albeit shrinking) market share of Windows users should at the very least fire up a VM to test their release binaries, rather than just 'use Wine'.

Ironically it was the act of doing that: spinning up a VM to test a release on Windows, which really turned me against it forever. During installation, I counted 4 un-skippable EULAS about "sharing data" and then asked me what my ad preferences were. To add insult to injury once I finally did get it installed, the start menu was full of Xbox apps and the taskbar had some news headline about the Kardashians on it.

I don't know how people put up with it. It feels disrespectful.