There's people who like to play PC games or use Excel natively.

You have to precise recent multiplayer games with anticheats because that's probably the last category of games firmly locked on windows.

For old games, you could even argue that wine has a better compatibility story than Windows itself nowadays with the amount of stuff they broke in Win10 and Win11.

Agreed, was going to reply to parent's comment but yours is spot on. Wine can run some of my old games great. Steam Proton runs all the newer stuff I've purchased (oops, sorry Gabe I meant to say "licensed"!). I don't do a lot of MP except for stuff that has a native Linux client like TF2 and CS2. Well, I do play a lot of NMS and sometimes play it in MP no issues on Steam Proton though their MP can get a bit funky sometimes. I play 7DTD Windows version, usually SP but it seems like I've played it in MP, maybe I'm recalling incorrectly.

See my comment below on games, as for Excel, I use the online version, works great on Chrome, Firefox and Edge on Kubuntu.

Unfortunately, a whole lot (the vast majority) of enterprise engineering software is Windows-only. Be it Patran/Nastran, most of the Autodesk lineup or lots of others.