My personal motivation is that Linux power users will miss the control, or at least, customizability, of the operating system, which is something Linux does, and Windows doesn't (as they have different targets).
Also, not to be underestimated, security (although for me it's only a very small factor).
Technically speaking, for machines where VFIO works, there is no maintenance, and the setup can be easy (excluding one significant issue due to a specific linux kernel upgrade, my VFIO setup procedure has been essentially the same for years, on multiple machines).
So, assuming that VFIO setup setup/maintenance is very easy, having a second machine is just redundant.
One convenience not to forget is safety. If a Windows VM gets infected for whatever reasons, rolling back the system is performed by literally deleting one file.