Now some of that is alleviated if you are building non-machine learning ARM images, but you may run the risk of not having ARM versions of third-party containers you need.
I personally regret not thinking ahead about this and buying a MacBook Pro a few years ago. Either with Linux directly, or with Windows WSL2, I don't think developers need to buy a macOS machine unless they need to build iOS or macOS apps. And even then, you can rent time on GitHub-hosted Actions macOS runners instead.
The only remaining limitation are missing some ARM docker containers (which is slowly being solved) and the machines not being suitable for ML (in which case you need a desktop or to rent server time on the cloud).
I cab run a Ubuntu server VM at good performance on VMware.
Also consider gaming. Considering that GPU virtualization is not really a thing still, I cannot imagine, for example, gaming being easier on macOS, and the VM requires additional setup too.
Any OS can virtualize Linux, so the host doesn't really matter.
Besides, it's usually the software that matters and not the OS.