Some software runs better on Linux than Windows or Mac (e.g. Docker runs natively on Linux but on Windows and Mac the Docker desktop creates a Linux VM to run Docker on).
You have a portable, local development environment without Virtual Machines.
I have a laptop that belongs to my employer and a personal Linux laptop. It is quicker to use the Linux machine than to work out if I can now install WSL 2 or find a Linux instance to do some Linux work.
I still don't get what purpose this serves, comparing for the sake of circlejerking.
I experience people telling me the computer runs slower on Linux every day, good to have yet another, updated, link to prove otherwise.
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YMMV, but here are some reasons
I have a laptop that belongs to my employer and a personal Linux laptop. It is quicker to use the Linux machine than to work out if I can now install WSL 2 or find a Linux instance to do some Linux work.