Eg at work we use M1/M2 macs and dev on those using docker - so that’s a Linux VM essentially with some nice tooling wrapped around it.
We certainly see differences - mostly around permissions (as docker for Mac doesn’t really enforce any access checks on files on the host), but we also mostly deploy to ARM Linux on AWS.
We went Mac only from a mix of Linux, Windows and Mac as we found the least overall friction there for our developers - Windows, even with WSL, had lots of problems, including performance issues. Linux we had issues finding nice laptops, and more support issues (developers are often not *nix experts!). Mac was a nice middle ground in the end.