I have a lot of PCs for different purposes, so this answer could probably be considered cheating. It really depends on what I am doing. I'll go in order of Highest usage to Least usage, and separate professional usage and personal usage.
Personal
Future gaming PC: PopOS
Maybe breaking my own ordering rules a little bit, but this will see the most use when I'm done.
I am currently in the process of building this.
I am finally going to try to not use windows for gaming, it's possible it could be futile, but Valve's work on Wine/Proton has made amazing strides.
This is likely to become almost primarily an Ubuntu machine soon.
Not compatible with windows 11, the windows part is around only to preserve files at this point
Once I copy everything I want and need, I will see if I can move my filesystems around, this will probably be a huge pain.
"Gaming" Laptop: Windows 10
This is merely my most powerful laptop, it would never outperform my future gaming PC, but it's certainly a lot more convenient.
I'm considering switching over to some flavor of linux at some point, but I'm not ready to do that yet. (Plus I have to see what works with this laptop)
It is compatible with Windows 11, but I'm not sure if I want to do that. (I may do it just to get the free license, if I need to)
Media laptop: Windows 10
Originally a "gaming" laptop, it can't keep up nowadays.
I converted it into a streaming platform for my console games
Not compatible with windows 11, so when it goes out of support I will need to find an alternative.
This will be tricky, the last time I tried to install Ubuntu on it, I got kernel panics during the install process. I'm sure there's something I'm missing to make it work, but I don't have the time/patience/urgency right now.
College Laptop: Ubuntu 22.04
I used this primarily for college when I was continuing my education.
It made connecting to the University's Linux servers a lot easier.
Has a development environment set up on it.
The least powerful "general purpose" computer I have
I'm not sure what to do with this computer now.
"Pi Hole" Raspberry Pi: Raspbian
Used as my personal DNS server.
Kind of single purpose at the moment.
I'm not sure if I should use it for anything else?
Professional
I'm not going to list every computer here, so I'll just categorize them by purpose.
Development: Windows 10
I'm a .NET Developer
Visual Studio Enterprise requires Windows 10+
Server: Windows Server
For deploying web applications
CI/CD : Various Linux OSes
Used for version control servers and CI/CD Pipelines
I personally find Operating Systems to be situational. I wouldn't say one is really better than the other. However, I've been moving away from Windows for personal use lately, as I've been getting more and more frustrated with the overall user experience. I know that custom shells for Windows exist, but I don't know how good of an idea it is to use them.