UX problems != low-level engineering issues.
I think most people agree that current Windows sucks due to a combination of engineering neglect and deliberate enshittification.
But how the OS is put together and some of the debug tooling (WinDbg, ProcDump, Windows Performance Analyzer, ttd, graphics debuggers etc) mean that it's much easier to debug complex apps like games on Windows. Windows had this stuff since forever.
And due to the stability of the system architecture and the QA MS does mean that Windows might be shitty in some ways, but institutional knowledge has built up over the decades.
Linux in contrast is like the ship of Theseus.
A lot of the work Valve has done on Linux was to plug these gaps and had to develop similar tooling on Linux, otherwise its impossible to fix full-stack problems where the user clicks in a videogame, and something does or does not happen on the screen.
I'm not glazing Windows, I'm just infuriated by the persistent feeling of technical superiority of Linux people, who don't even bother to understand the problems, and explain away the lead Microsoft has as some sort of shadowy anti-user conspiracy, rather than the fact that Windows does a lot of things that users care about better than Linux.