WRT corporations, they can do what they like with their own hardware and software. And yes, a lot are short-sighted. Most won't be using Mac any time soon, because they've locked themselves in quite effectively.
It's not about the fee (generally it's small for you (though for the OEM it's critical, and one of the ways MSFT gets OEMs to do their bidding (a small example is how they all "recommend Windows" on their sites; it's a discount on the fees they pay MSFT)). The fee also is why you get so much crapware on new Windows boxes.
It's about the hardware's support of the OS (see the firmware discussion above).
It's also about your support experience as a customer (do you have to reinstall Windows before the OEM will give you the time of day, let alone fix the hardware glitch you're hitting)
i dunno. i work on completely cross platform things and use a system76 laptop and the experience is still pretty garbage. the real problem is the linux userspace. its a huge arbitrary mess that is made worse by the insane number of packages that have to work together for a remotely usable desktop experience.
it's possible of course, but invariably breaks, especially if you need to install any single third party thing.
i hate flatpak etc but it really makes u think about why people are putting effort into fat packages for desktop stuff