Most of the Development flow (and even most of the non-dev flow) happens in Open Source areas:
- Safari - Apps you download, like VSCode - Command line tools
The areas that aren't open source (The Calendar app, file browser) can be replaced as you choose.
I won't tell you to use a Mac, I just want to make it clear that the areas a developer works in are open. And, for anyone worried about things like SIP, that has a fully functional off switch
Oh, and you can run Linux (albeit with some work-in-progress features) - I've done it myself.