The big thing for me has always been (a) reliability of the hardware (b) good performance/battery trade off (c) nix-like environment.

In my prev. job I had a windows laptop with WSL2 though and I actually was super productive with that. But the laptop hardware offerings at the same price point are rubbish, just not very robust. Linux machines if you're in a corp and want one in the next 6 months are usually even more restrictive on hardware than they are on Windows.