Usually I develop applications with a front-end and back-end component. The front-end runs in the browser, the back end runs is in some cross-platform language like Java or Python. Usually the system runs on Linux in production.

My experience is that systems like this can be developed pretty easily in Windows, Linux or MacOS. I'd spend most of my time in a Jetbrains IDE like IntelliJ IDEA and it is mostly the same except MacOS has that thing with the option and control keys. I don't find it hard to switch. I mean, I have a compact keyboard on one computer with no arrow keys and I switch between that an a normal keyboard every day. It's a small difference.

If you use WSL in Windows you can use the exact same commands and shell scripts on Linux, Windows and MacOS. I mostly use my IDE or I use vim which is the same on all these platforms.

Personally I think the WTF/mile is worse in MacOS and Linux than in Windows. I thought Ubuntu's desktop was a train wreck 10 years ago, today I think it's just fine. If I go to work for company X I am going to have no problem using whatever OS they use.