No one will ever switch to Linux.

Your first point is nonsense, at work I can name about 3-4 developers who would switch to Mac or Linux if WSL went away.

Linux is still mostly a gimmick where you have to update Windows with all the performance penalties that entails to run most programs.

Maybe you mean emulation instead of hair removal? This is very good on Linux when it comes to gaming, and in some cases it even runs faster than Windows. Of course you will come across games here and there that won’t launch, but these are becoming fewer and fewer.
Guess why Intel’s GPU driver improved so much with DX9-11, it’s because they use DXVK. There is nothing wrong with simulation at all.

Of course you will always miss some programs, but that’s the case with every system. On Windows, you also miss some Mac programs. On Windows, you need to run WSL to get a proper command line tool (Cygwin is very slow IMHO).
There are plenty of packages released for all three operating systems, so unless you’re missing a very specific program, you won’t miss anything and there are often equivalent or better Linux tools. A non-exhaustive list of what I use on Linux and it works everywhere; Godot, Blender, the entire Jetbrains suite (Rider, Intellij, etc.), VSCode, Cura, Orcaslicer, Signal, Telegram, and basically all browsers.
The only things I run under Wine are Blizzard games; The rest goes through Steam Proton.
Additionally, I only really miss one tool, Notepad++. There are alternatives like Notepadnext, but they still lack features.

It is no coincidence that the market share is in the low single digits. This has been said for 20 years, but nothing has happened for 20 years.

I never talked about this being the year of Linux; I’m just pointing out that developers use things like WSL a lot. The fact that you don’t fall into that technical target group that uses Linux doesn’t change much. I’m talking about developers, not home users.

None of my software and hardware works on it and this applies to the majority. In addition, it is not very user-friendly for the average user.

If you choose a modern Linux distro like PopOS, ZorinOS, Linux Mint and many others, you won’t really miss anything when it comes to user comfort. Even then it won’t be for everyone, and that’s okay.
Too bad it doesn’t work for you, I’m using relatively new hardware (Zen 4, RDNA3) and haven’t had any issues.

No developer will create software for an operating system that is more divided by politics and where multiple drivers and licenses are a problem.

Yet many developers do this; At least it all needs to run on a server that supports Linux because no one will take you seriously if you’re running a Windows server. The political game is sometimes a problem.