From Dedoimedo, from 2020:
Article explaining my recent negativity and dissatisfaction with the Linux distribution testing, focusing on the state of the wider Linux desktop ecosystem, my requirements for home and work, my present and past usage of Linux, my testing rigor, missing or inadequate capabilities like graphics...
www.dedoimedo.com
In addition to the points given, I think there's also the point that many PC users do not have the time or patience to fix problems. In which case, they need to consider paid software or those with paid and consistent technical support.
Meanwhile, from the same website, a software checklist to consider when one makes the switch from Windows to Linux:
Follow-up article explaining my rationale for moving away from Windows as the operating system of choice, focusing on software parity between Windows and Linux, with a detailed breakdown of application categories, native or equivalent functionality, WINE support, and other key factors
www.dedoimedo.com
The gist is that it might boil down to Office and games. Some might include a preference for Adobe products, and probably even the older versions that they are familiar with, those who like getting the latest hardware for game performance, etc.