Linux

Linux doesn't really have better security. It is actually worse from a purely security perspective.

The key difference is privacy and freedom. A high security prison might be secure but you probably don't want to be there.

The first one (MS account) is so weird to me...

I mean, I get it, people are just allergic to "anything MS", but it's just silly.

Set up a "burner" MS account. Use it to set up the OS, get your BitLocker recovery key and the OS license backed up automatically for easy use. Create your regular local account, switch, remove admin rights from the MS account, never use it again.

Job done, problem solved.

The third one (better performance) is disingenuous. Better performance... where? On what hardware? Nvidia drivers are notorious for causing issues. Many games, even on Proton, run like crap or just... don't run.

The last one, security, is also a bad reason. Linux is not inherently more secure than Windows, it's just less attacked due to a lower desktop market share. What Linux does have, however, is that it's massively easier to break by a clueless user, especially when following online advice when something isn't working - and that's going to be a common occurrence, especially with freshly-switched newbies. Windows will prevent noobs from breaking or exposing a lot of stuff.

The urban legend that Linux is more secure than Windows needs to die.