I run Windows 11. It has first-class support for Linux, with WSL, and the Windows Environment has first-class support for NVIDA graphics, popular productivity and entertainment software. It's reliable, stable, and performs well, with commercial support and scheduled major and minor updates. It's consistant. I can develop software for Windows 11 and be sure that everyone else with Windows 11 can run it.
I've heard this as well, but I run windows 11 for work, and can confirm the file manager has no ads in it (I don't know if there are alternative versions of Windows 11 that do, but it definitely isn't true as a blanket statement)