Between MacOS and Windows in recent years, I vastly prefer Windows. WSL2 alone beats the pants off anything in MacOS - and MacOS had become a much more frustrating experience over the past few years.

Windows is still, to some extent, full of magic and dragons underneath... and while they're doing an increasingly good job at hiding it, it does occasionally bite you in the arse. But Windows has on the whole become a competent development environment that works very well with almost any kind of development workload - with the exception of native iOS and MacOS. Also GPU accelerated ML on Windows is still kind of sketchy.

For a dedicated backend application development desktop, I still prefer Linux. But hardware support is generally better on Windows, plus you have access to Adobe Creative Suite, better colour management, better graphics drivers, etc. and there are types of development that just aren't practical on Linux, such as 3D games, Excel add-ons, VSTs and lots of proprietary embedded development platforms don't support anything other than Windows.

On the other hand, .NET development nowadays is just as easy on MacOS, Windows and Linux.