Mixed, in my opinion. They've got some good stuff in Terminal and the Windows Subsystem for Linux plus Visual Studio Code if that's your thing. 90% of the time it can feel about like being on a native Linux or macOS. I think the Linux filesystem performance still lags though. They can have issues rendering fonts on high DPI displays at non-integer scales.

But they really shoot themselves in the foot with crap like constantly pushing the Edge browser, Bing, Copilot, etc. and forcing ads on the user.