If you’re an avid gamer. Stir away from Linux; you won’t find all your favorite games for this platform, all the discrete graphics cards and gaming gear are not well supported too. Windows is the only option.
If you’re a home user but working remotely (freelancing) and have to deal with complex documents, work on adobe software, or do taxation/auditing/accounting, choose Windows.
If you’re a developer and your core area is web development, use Linux. It’s very convenient to set up development environment on Linux.
If you’re a computer enthusiast interested in knowing how a system works, and you love to tinker the system internals, won’t mind investing some time, you’d love to work on Linux. It’s a tinkerer’s paradise.
If you’ve never worked on a computer. Use any - Windows or Linux. Keep using Windows or Linux whichever is preinstalled on your system. But if you’re planning to buy your first system, go for one without any OS. Then install Linux. You’ll feel at home. Learning curve will be smooth.