> but there are some attractions. In particular, you can build applications in Visual Studio
That is not an attraction, not for me at least. For a start it won't run on the Pi, not even on a Pi3. In fact no development system (that I know of) does, it needs a full Windows 10 desktop PC.
With Linux on the Pi the development can be done directly on the machine using many different tools and languages to suit your needs. There is no need for additional computers. The Pi can even run development for Arduino.
> you can easily connect IoT Core with Azure services for processing data.
But you can't connect to any other service, it is a lock-in to Azure, even if you don't want any external services.