As Torvalds pointed out in 2019, is that while some major hardware vendors do sell Linux PCs – Dell, for example, with Ubuntu – none of them make it easy. There are also great specialist Linux PC vendors, such as System76, Germany’s TUXEDO Computers, and the UK-based Star Labs, but they tend to market to people who are already into Linux, not disgruntled Windows users. No, one big reason why Linux hasn’t taken off is that there are no major PC OEMs strongly backing it. To Torvalds, Chromebooks “are the path toward the desktop.”
For gaming and home use I think Windows will slowly die off. But I see precious few enterprise customers who are willing to consider Linux desktops for anyone other than sysadmins or programmers. Some will allow Macs for general users but I’ve never seen one that allows Linux.
Enterprise is where windows has deep claws embedded.
Hard to enforce a GPO on Linux, unless it’s locked down like ChromeOS.
That’s really the limiting factor: liability and support costs.