Linux has been the go-to OS for servers for so long, it supports every scenario from simple home labs to high performance webservers, complex multi node service orchestration, globally distributed data stores, you name it.
Also, I don't know how to do simple stuff in Windows land such as using Powershell or how to harden a sever instance. Like I don't even know how permissions, users and processes work in Windows.
Given the effort involved in learning a new OS and the risk of using something proprietary (from Microsoft, a company that has acted in bad faith consistently over the years), it would take a HUGE upside in something like performance, ease of use, etc... for me to make this movement.
What does Windows Server offer that is better than a Linux server?
I can download and install a variety of Linux servers now. There are tons of free software that I can install and use or modify for any task I can think of.
I can't think of any reason to use a Windows Server, free or otherwise.
More sane minimal OS would be nice as Core and Nano didnt deliver. Nano was a good effort but they stripped it down way too much. Give us kernel only with pwsh and winget and its all good.