Adobe suite (I used Figma and Adobe tools in my webdev career), PDF editing is a huge issue and lackluster on Linux, most of the office suite is not available natively on Linux (no, there's no valid replacements when your company is deep into VBA tooling, etc), PowerBI, but also many specific internal tools that many businesses have and have been developed as Windows-only applications, I had anything ranging from specific VPNs to screen sharing utils. But there's also more dev-focused tooling, from game development frameworks like Unreal Engine (for which I had to develop UIs in the past) and the related Visual Studio to FPGA tooling and USB debugging.
The list is long and generally based on your domain, but in a career I had almost always moments where I could not avoid having a Windows machine.
WSL allows you to generally have both of the words.
I don't dislike Windows in general to be honest, Power Toys, WSL, a great Terminal, it's an okay machine to develop and I like it better than MacOS from which I still have nightmares for being locked out of my hardware for 2 months due to an apple account issue.
Corporate mandate to use windows. Crowdstrike scans make doing anything on the command line a non-starter. For example, adding mise to my powershell prompt adds multiple seconds! to each powershell command execution... it's just not even feasible at that point to work in Windows. WSL resolves these issues.
Windows is good for gaming, especially multiplayer, and coding via WSL which is what many people use it for, there's really not much need to run desktop Linux.
as terrible as windows has gotten, i'm not switching my desktop to linux until it has perfect game + nvidia driver support, something that will probably never happen due to anti-cheat. until then, WSL is great.