Depending on the situation, it actually can make huge differences.  For instance, I built my computer in 2010 it’s 13yrs old now. it can’t run windows 11 and while it can run windows 10 it runs like complete shit. Start up would take forever even on a fresh install, half the time Windows freezes just trying to get to the desktop after a fresh reboot. at idle background processes from windows would leave me running over 50% CPU usage just idling and opening anything like Firefox and Discord at the same time would jump to 100% CPU usage.

On Linux it runs just as good as the day I built it. Startup takes around 30 seconds and I can actually start working the moment I’m on the desktop, no freezing or waiting for background startup processes to finish. I currently at this moment have around 20 workspaces (aka virtual desktops) open across three monitors, within those work spaces is hundreds of tabs open in Firefox, simultaneously playing RuneScape and dwarf fortress. A bunch of terminals, SSH sessions, and other miscellaneous work stuff running. a ton of docker containers running, I also have both discord with a call going and Spotify playing in the background and I am setting at 30% CPU usage with the occasional spike to 50%. I can actually use my computer to do a ton of stuff and have power left over while windows would max out and freeze up just the start up, even on fresh installs. And it’s not just this one old computer, I can consistently see rather large performance differences going from Windows to Linux across the number of different computers. 

Also, the file system. For the longest time windows used NTFS exclusively, which is (or was) slower than Ext4 (the most widely used on Linux).

I think MS is moving away from NTFS and are going to use a different file system in the near future (maybe even now, I don't know anymore)