There's also that they "decided" that none of their core customer bases actually matter. They no longer cater to the needs of anyone.

Some random examples:

Enterprise -- It's cloud or the highway. You're either migrating to Azure and Microsoft 365, or stuck in dead-ends with virtually no maintenance/attention. Core products have just been left twisting in the wind. Active Directory for example has had no major feature updates since 2016. Microsoft themselves use Linux for many of their Azure PaaS/SaaS services, which is very telling. There's no on-prem equivalents of CosmosDB, Log Analytics, and a range of other "core" services developed for Azure.

Gamers -- Windows gaming is a shit-show and all development effort is focused on XBox. Occasionally, reluctantly, features will be backported from XBox to PC, but usually broken or limited in some critical way. For example, DirectStorage for PC was under NDA until very recently, and there were few (zero?) games shipping with that capability. HDR gaming on Windows is a total mess as well, with one lone blog article talking about bringing the HDR tuning app to PC form XBox "some unspecified time in the future". Without this, HDR is totally and utterly broken, unless the PC is plugged into an external TV... like an XBox.

Content Creation -- Windows used to be better and more commonly used than Apple for a while, especially in some areas. Not any more. The endless series of penny-pinching decisions and broken features have driven artists away in droves. Some random examples: Windows 11 shipped with totally broken colour management. As in, absolutely non-functional. Windows 11 also broke HDR even further, and it was broken in Windows 10 to begin with. You literally cannot display or view HDR correctly on the primary ("built in") monitor of any Windows PC. It was broken on purpose, and then... left like that. It's possible the next semi-annual build will "fix" it, but I wouldn't hold my breath. Dolby Vision is not enabled by default. Camera RAW decoders are not installed by default. H.264 is not installed by default. The built-in photo viewers and editors are not color-managed. Wide Color Gamut (WCG) support was removed at every level. It's just gone. Microsoft wants to enshrine SDR sRGB forever in an era where every new phone and every Apple device is wide-gamut and HDR.

Software Developers -- See Casey Muratori's rants about the ludicrous degradation of basic quality controls in Visual Studio, Windows Terminal, etc... For example, VS 2022 can't keep up with debug single-stepping on that fastest machine money can buy, but ancient PCs running older versions had no trouble. But that's just a small annoyance. The real problem is that Windows GUI development is dead. It may as well not exist any more. There is no supported GUI framework that isn't a dead-end, formally unsupported, or restricted to "mobile phone app" levels. Even Microsoft recognises this, and most of their new GUI products (e.g.: Teams) are Electron apps. What little new stuff they're putting out (e.g.: Visual Studio Code) is a tyre fire of low quality tools trying to appeal to the Linux/Mac crowd at the expense of majority used to Windows.

To summarise: if in 2022 I want to develop a GUI app, or display anything with the correct colour, or HDR, or any similarly advanced features, my best approach is to use Google's Chromium. If I want to write a game, use Vulkan, not DirectX. If I want to create a web app, use Linux. If I want to use a database, Postgres. If I want authentication, then anything but Active Directory. If I want to use dev tools, use IntelliJ.

There is nothing left where the #1 best approach is Microsoft Windows or some other Microsoft product.