This is just speculation as I certainly don't have super-accurate hearing or anything... but could there be a psychological component to this? In digital music production, engineers are always advised to turn off their computer's screen when analysing the frequency content of audio, because it's known that what you see can greatly influence what you hear.
It may be that because the Windows desktop is a terrible confusing mess, any music one hears whilst looking at it will sound like a terrible confusing mess.
Anyway AFAIK there's still no consensus on whether vinyl sounds better than a CD, or 96khz audio sounds better than 48khz. The arguments just rumble on.
It may be that Linux's audio is 'good enough' for you personally. You should also know that there are people who can have better hearing and/or pay more attention to details.
In my case I can say that the difference in sound between FreeBSD in bitperfect mode + real-time sound settings + musicpd with a high 'nice' priority is a
night and day difference with e.g. the out of the box sound of Clear Linux.
If you do some historical research on this topic you find that Linux users have been complaining about extremely poor audio since at least 2010, and the Linux community has never been able to solve this problem.
Based on many sources I can say that Linux audio was never on par with FreeBSD's sound since 2010:
OSS4 on Ubuntu (Lucid Lynx)
levien.zonnetjes.net,
levien.zonnetjes.net
After upgrading to Ubuntu 10.4 LTS, I was happy to notice that audio in all applications (including Skype) was finally working perfectly! However, I was less happy to notice that Pulseaudio was using quite a lot of CPU-time, and that the sound quality was absolutely awful... So I decided to give OSS4 a try. After some googling, installing a few packages and some minor configuration, OSS4 was up and running, and I must admit the improvement in sound quality is rather significant!
Why do people dislike PulseAudio?
www.reddit.com
Why is audio still so awful on linux?
www.reddit.com
So fast forward to 2007, when PulseAudio is actually unleashed upon the computers of everyone else except Lennart and his friends as it's adopted and enabled by default in Fedora 8. To put it mildly, nothing worked anymore. Very literally -- when we installed it at the crufty place where I held a part-time job there, it broke sound on every single one of the 10-15 different configurations we had, from laptops to desktops.
news.ycombinator.com
Why OSS sound quality is superior vs ALSA
OSS
linuxreviews.org
Open Sound System (OSS4) superior to ALSA
Open Sound System (OSS4) superior to ALSA
www.audiocircle.com
To give an example of what immediately strikes me: someone complains about the latency in Pipewire (Linux) in combination with Wine and Ableton Live. Guess my experience on FreeBSD with Ableton Live? It has extremely good audio quality and sounded exactly the same as on macOS. So I mean the latency on FreeBSD and wine was excellent. I had fewer audio problems with Ableton on FreeBSD via wine than on windows and macOS.
Other examples of people experiencing serious problems with the Linux audio stack:
www.reddit.com
www.reddit.com
www.reddit.com
www.reddit.com
www.reddit.com
www.reddit.com