Linux has a ton of desktop environments, some of which have accessibility issues which are slowly getting better.
Windows has exactly one desktop environment, all of which have major longstanding accessibility issues which are slowly getting worse.
Exhibit number {integer literal is too large to be represented in any integer type}: Go to the settings app and search for something. Your keyboard focus will get stuck in the "Is this a good response?" popup. Meanwhile you literally cannot read the response to decide whether it's good, unless you use your screen reader's flat review or object navigation.
I know Linux is far from perfect and I haven't even scratched the surface yet, but Microsoft has a whole lot less of an excuse to be this terrible.