To answer your first question I think it’s more a matter of Windows provide a good Desktop environment, commercial applications and others features which are not common in Linux. With WSL and VSCode Microsoft is chasing developers who are still using Linux or moved to MacOS long time ago and tell them that Windows 10 is also very good for any kind of modern development.

As for your second question well you cannot development Windows specific features such as DirectX. Also the supporting for games, although getting better and better, is still somehow not very much common as the playerbase is small. Also for graphics, CAD and video editing Linux is lacking several commercial support.