It is primarily for those who want to be in control of there computing.

Which becomes more and more weighty by the day, even for casual users. For example, Bitlocker being enabled by default is a data destroying time-bomb waiting to explode (and causes a lot of slowness).

In my case, I had to switch to Linux earlier this year due to strange issues with bluetooth audio cutting out when my monitors went to sleep (not my computer) and game stuttering/poor performance on Windows. Issues fixed immediately on Linux, without tinkering.

Regardless, there is an important distinction between enthusiast distributions and beginner distributions, the latter of which are 100% viable even for grandma and grandpa to use and maintain.

Linux gets many bonus points for security, which Windows 11 lacks wholly for regular users - there aren't even proper guards against applications getting admin access. Microsoft refuses to patch known UAC bypasses, of which there are many that can be found publicly on GitHub.

Their excuse? UAC is not intended to be a security barrier. Many malicious applications have instructions to bypass Windows Defender that users may follow, and getting your binaries signed is fairly easy with e.g. leaked certs (which take time to be revoked due to Microsoft's enterprise considerations and business model) - potentially avoiding Windows Defender completely and likely UAC as well (...and also fooling a very careful eye).