I think its a fairly broad question since there are some benefits to windows over linux from a development perspective. However I personally have used debian based linux distro's for the past few years I would say to anyone to choose the right tool for the right job.
However some of the benefits of linux may be :
- Can be lightweight - Some linux distro's are extremely small so can be fully functional on older hardware
- Customizable - Most required services are extremely flexible and can be removed and or modified very easily if source code is available
- Package Management and software installation - Most fully fledged desktop distro's offer an out of the box package manager to keep software installation simple for new users and allow access to a huge amount of readily available software with one click, or using the terminal commands.
- Open source - Usually, Most Distributions consist of packages that can be easily found and modified and so most aspects of the whole user experience can be changed