For some people, sure.
Some applications, in finance, engineering and content creation are still tied to Windows, though VMs and and WINE are sometimes viable options. For some of these applications, I see them becoming platform-agnostic before they become ported specifically to Linux - though the end result (no barrier to using Linux as primary OS) will effectively be the same.
A curious driver that I haven't seen much comment on - some organisations using fleets of old, second hand (but still perfectly fast enough for office tasks) PCs, where adding Windows and Office licenses would multiply the cost of the machine by a factor of four or five. (though I can't be arsed to find to find the info and do the sums to factor in the power consumption cost of using Pentium 4-era PCs over more modern efficient machines)