The Windows version of Excel has the add-ins necessary to connect to ERP systems and just more connectivity options in general. This alone will prevent most organizations from leaving Windows. Excel for Mac isn't great (find/replace is really annoying) and neither is LibreOffice Calc (formatting norms).
As for gaming, my desktop runs Cosmic OS and I have had no issues thanks to Steam/Proton. The only issues people have for the most part are related to online multiplayer games that require users to install rootkits in order to play.
Yes, Numbers opens files much faster. Excel’s find, despite years of complaints, continues to not highlight the background color of what you’re looking for. Makes it tough to find what you need in a dense sea of cells.
As for gaming, my desktop runs Cosmic OS and I have had no issues thanks to Steam/Proton. The only issues people have for the most part are related to online multiplayer games that require users to install rootkits in order to play.