There's literally nothing special about Linux when it comes to development. And there are quite a few downsides especially when it comes to some specialized tooling because many vendors often only have Windows tools for their devices.
I certainly don't find development tools better on Linux, particularly for C++ debugging. Windows/Visual Studio is the leader in that regard.
I have also done C#, PHP, Java, JS + web development across all 3 and don't see the difference.
Funny enough, the bluetooth stack works better on a bare metal Linux box than a Windows one. Audio starts being played sooner.
I had a friend who runs Windows host (because of gaming) and Linux as a guest OS for development for the same reasons :)
For anyone hosting a product on servers (almost everything web related)... there IS something special about linux: It's where your product is going to run in production.
For folks who are doing work in other spaces, especially development that involves vendor provided physical devices: Then yes, I agree with you. Vendor support is almost always better for Windows, and sometimes entirely non-existent otherwise. I'll note this is starting to change, but it's not yet over the hump.
The only place I'd consider macOS as a "perfectly fine" linux alternative is mobile (and mainly because Apple forces it with borderline abusive policy/terms). Otherwise it's just a shittier version of linux on nice hardware, riddled with incompatible tooling, forced emulation problems, and a host of other issues. It's not really even "prettier" anymore.
I've been at several corporations and companies where the target OS doesn't matter in the least, and I've had multiple projects on my own where it was the same.
Most of development is so far removed from actual hardware and actual OS, it doesn't matter if your backend is developed on Mac and runs on Linux.