The Windows version of Excel has the add-ins necessary to connect to ERP systems and just more connectivity options in general. This alone will prevent most organizations from leaving Windows. Excel for Mac isn't great (find/replace is really annoying) and neither is LibreOffice Calc (formatting norms).

As for gaming, my desktop runs Cosmic OS and I have had no issues thanks to Steam/Proton. The only issues people have for the most part are related to online multiplayer games that require users to install rootkits in order to play.