"Windows is far easier to use for non technical people."
Used to be true, maybe.
But a properly set up Linux Mint, with Mate, Redmond theme and Wine for a couple of programs etc is MUCH easier for XP users and even Vista / Win 7 users than Win 8.x and Win 10.
Not sure if Sage and payroll runs under Wine, but very few home users and small business users not doing accounts / payroll need Windows any more.
Games? The appropriate graphics cards can cost more than an Xbox One or PS4. PS4 seems to be winning there.