I have a slightly different take on it. I used Windows for my base OS for a number of years, and ran Linux in VMs (first VMware, before there was a VMware Player; later VirtualBox). It worked well at the time, Windows had all the drivers for my hardware that Linux was lacking at that point.
Some years ago, as Linux began to support more of my hardware and/or I got hardware that had better Linux support, I switched to using Linux as my base OS, at first sticking with VirtualBox for my VMs, later switching to KVM/QEMU. I’ve stuck with that setup since.
There might be reasons to use Windows as the base OS, such as particular programs that don’t work well in VMs (other than games, I’ve only run into one), or particular add-on hardware that Windows supports better. If there aren’t, then Linux could be slightly superior: for instance, it won’t update and reboot itself at someone else’s whim. There’s also the slight concern that Microsoft’s forced “telemetry” stuff could leak information about you and what you’re doing that is really no one else’s business; if Windows is in a VM, that may still be a problem when using it, but the things you’re doing under Linux aren’t subject to it.
My initial reasons for preferring Linux as the base OS were based on the time it took to set up each. If Windows crashed, or started slowing down as it did after a time in those days, or otherwise needed to be rebuilt from scratch, it took me two full working days of installing software to get back to 90% productivity. If Linux crashed, it only took me two hours to get back to that point. (In both cases, that’s with scrupulously-updated backups, of course.) So it just made sense to keep a Windows VM that I could just restore and update when that happened. Your mileage may vary: your Windows requirements probably don’t need that many programs, and Windows doesn’t seem to need regular reinstalling these days to keep it relatively fast.
Finally, if you’re not sure which you’d prefer yet, a dual-boot setup could let you play with both. At one point I did that, with VirtualBox (pretty sure it was VirtualBox) set up to boot the “other” system depending on which I was in at the time.
There’s one additional consideration. Everyone appreciates that “free and open-source” software is free, but since switching to Linux as my base OS, I’ve come to appreciate a less-recognized benefit of it: no one can yank it out from under you. The company that created it can’t decide that it isn’t profitable enough and withdraw it from the market, or abruptly cancel the original perpetual license you paid for and turn it into a subscription, or pull critical features for no reason, or sell it to a company that lets it rot or turns it into spyware, or decide to start suing its customers for violating some obscure part of its license because its lawyers say there’s more short-term profit that way – all things that I’ve seen happen with proprietary software. If an open-source project does anything people don’t like, it just gets forked. Over the long haul, that can be a major advantage.
KVM/QEMU is open-source; VMware is not (and was recently sold, with its future still to be determined), and although VirtualBox itself is, the “Oracle Extension Pack” that’s necessary to make it run well is not. And Windows itself isn’t, of course; with Microsoft’s marked lack of enthusiasm for keeping Windows bug-free in recent years, that might be another thing to consider.