It doesn't have to be Windows or Linux, it can be Windows and Linux. I just use Arch Linux on my Windows machine using WSL 2. Arch is my favourite linux distro with a really brilliant package manager and because of it being bleeding edge. By running it inside of WSL2, I don't have to bother much about stability since it's running inside Windows. But at the same time I get a full blown proper linux distro for my development work.
And similarly, Windows runs incredibly well under QEMU if you want to do it that way around, though that kind of setup really requires a second GPU to be performant so is better suited to desktops.