Despite the fact that i hate gnome on the desktop personally, it does have great UI consistency compared to proprietary desktops. Each gnome application has a consistent menu layout where you find all the options, which are generally simple and straightforward. Further the Gnome shell UI itself is one of the most simplified UIs out there imo, sticking with very basic menu options and simple toggles or gestures.
Linux desktops in general also have much finer control of settings, such as effects and theming, toolbar positioning, button location, etc. Budgie, XFCE, and Plasma also have much more refined and polished notification history and parsing than windows 10 has.
FOSS software is generally more secure, due to requiring permissions to do important tasks, wayland’s permission isolation, flatpak sandboxing, each distro coming with a firewall enabled by default, Linux kernel security modules, etc. Yes, there has been exceptions to this rule, such as the recent gnome extension vulnerability, snap cryptominers, and plasma’s script vulnerability, however nothing is ever perfect, and that includes security on any system.
Most mainstream Linux desktops (besides gnome) are modular. You can remove each component you don’t like and mix them with another desktop environment’s component. In general each component interacts just fine as well, due to freedesktop specifications and standardized design concepts and toolkits.
FOSS applications generally have more plugins and extensibility. If you don’t like a feature, you can most likely remove it or tweak it. Mobile integration is extremely good for the desktops as well, due to kconnect and forks of it. And screenshots are generally much easier to take compared to windows because you get a popup that lets you manage them as soon as you take them.
FOSS file managers generally offer alot more integration with network sharing and remote servers than windows explorer, and Wayland or Xrandr fractional scaling is often better than windows in terms of applications not misbehaving and looking odd.
Most of what i mention is around linux distros, the kernel, or the desktops… I don’t use many applications on a daily basis, so i didn’t really go much into those. But i can assure you there are many, many things that FOSS applications offer too that proprietary ones have only just started, or still don’t offer, and that are very much useful.