Functionally all new apps are “Linux development work”, as modern C# solutions are containerised and hosted on Linux servers.

Microsoft gave up on Windows servers a decade ago when they released .net Core, as it was the sound solution to ensure continual growth of Azure and fighting off Java adoption hosted through AWS/GCP

.net framework is a niche framework now, which just a few legacy platforms run today.

However the reason IT requires Mac and Windows for everyone, is because they can lock those machines down. Like mad down, they don’t want to build software to lock Linux machines down from a central place.