It really depends on what you're used to. If you like Visual Studio and are productive with it, you'll find Linux cumbersome. Visual Studio is very powerful and dependable.
What I don't understand is the comment about the "Microsoft" tax as he seems to work on Windows.
The "tax" has nothing to do with using Windows or not, just paying for Windows (reflected in the increased price of hardware that comes with Windows pre-installed) when it is not needed. This could be because you already own a copy or plan on using an alternative OS.
What I don't understand is the comment about the "Microsoft" tax as he seems to work on Windows.