Windows is for people who don't like computers!
Windows is an OS for people who just are not interested in computers - they are a tool to help them write letters, do accounts and play games - whereas Linux is for people who are only happy when they know how to adjust things to their own needs.
I think that covers everything in one sentance.
Imagine that you were a motor enthusiast - u would not find driving a bland mid range saloon up and down the road for hours on end paticualry exciting - but you would find looking at the engine of an old V8 muscle car almost as enjoyable as driving it for a 1/4 of a mile. Or, you might find that you button is pushed by riding a jeep in the desert etc.
The point is that Linux is for people who want the best or are ready to adapt it to make it the best OS for their needs and Microsoft do not make such a product - and the fact that Linux is a lot cheaper is a bonus!