Operating systems include lots of libraries and drivers. Programmers write code that depends on OS-level functionality.
Before Unix every computer manufacturer had their own proprietary OS, specific to their hardware. While that did lead to some innovation and competition, it also made changing hardware platforms risky and expensive.
Rob Pike wrote about this 25 years ago:
Running in the cloud means the hardware got virtualized, not that it went away from the OS point of view. A Linux cloud server appears to have disk drives and ethernet cards.
But usually you don't bother. You just compile everything as modules, and Linux only loads the modules for the hardware it discovers. Doing creates zero long term overhead, except for the storage space the modules consume on disk. Disk is near free in cloud systems.
Also, there are myriad reasons why big tech companies wouldn't unite to build anything, let alone something as complex as an OS.
Why? I use it for both and it is expressly excellent at them. With configuration and automation frameworks on top like NixOS or k8s, you can build just about anything.
Linus' comment towards Nvidia was not made from the perspective of a business, either. He was lamenting that their drivers are nonfree and that their desktop support was lazy. Neither of those things matter to 99% of businesses that are using Nvidia hardware for AI compute. Also, both aren't strictly true anymore in 2025 as Nvidia officially supports Wayland now and technically has "Open" drivers.
That got the appropriate response.
Hint: it wasn't replacing Linux, as that would be an impossibly huge task.
Instead NVIDIA rewrote their drivers, so secret source code no one was supposed to see run on their secret source hardware. The system that replaced was asking every customer work around the licences incompatibilities by compiling it themselves.