Actually, I think I've got at least one pretty compelling reason to switch, which has to do with reinstallation. Occasionally Windows needs to be reinstalled due to either infection, registry corruption, or other software/hardware issues. This gets into some really interesting problems, because in order to reinstall Windows, you need:
A) A Windows CD that matches the license key given to the machine. This isn't as simple as it sounds, because license keys are tied to build version, not just the Windows version. So it's not enough to have a copy of "Windows XP Home" if that's what's on the box. :-/ And most people get Windows with their computer, already installed, and are not given reinstall disks to bring the machine back to its original state. So it's common to have to purchase a NEW copy of Windows software in order to "reinstall" it.
Every had a new machine? They all come with recovery partitions these days. Who doesn't buy a new machine every two to three years? If Joe Public's machine becomes unusable, they take it to the shop, or buy a new one. Even OS X comes with a recovery partition now, and theirs doesn't even wipe out user data.
B) Device drivers for Windows for the machine, either via downloads from the manufacturer or from a motherboard CD. End-users typically either forget where this CD is, don't know they ever had it, or were never given it in the first place. "What would I need that for?"
See A, recovery partition
C) Backups? "Oh, yeah, that. No, I don't have a rolling backup of the machine. Can't you just back up the files before reinstalling Windows?" Except on Windows machines, the user's files can be all over the place. If the computer technician is lucky maybe the user only used their home directory, but in practice this is often not the case.
Most half decent backup software deals with this. Also see entry on OS X recovery partition which doesn't destroy user data. Add time machine and you're about home and dry.
D) It's common on Windows machines to have commercial software installed that the end user doesn't have license keys or reinstallation disks for. So the user doesn't want their machine reinstalled unless it's absolutely necessary.
The end result is that it's often a painful, long process to reinstall a Windows box. You need to prepare by downloading the necessary drivers and have them on hand, get a license for the correct version of Windows -- and that's assuming the version of Windows is supported on the hardware -- and then spend hours doing the install and going through multiple reboots to add drivers, and then lots more reboots that come along with doing Windows updates.
Let's contrast this with installing a Linux distribution -- for argument's sake let's say it's Debian Stable, and go down the same list:
Really? Most commercial software these days is activate over the internet style. Most will work fine when you reinstall, some may require you to have released the license before reinstall, and often a 10 minute phone call to the vendor will sort it, which is often less time than searching for the damn CD would take, or searching over endless posts about how Linux rocks to find the right driver module that got lost somehow randomly.
A) Assuming a fast internet connection is available, download and burn the latest netinstall.iso. No license key issue.
B) Generally speaking (although there are exceptions), no special drivers are necessary to do the installation. [Brand new hardware may not be fully supported, so there can occasionally be issues with missing disk drive interface drivers or network drivers. These occasional issues can be tricky to work around.]
See OS X again, no drivers because Apple controls the hardware. It always works, 100% of the time, no worry, no concern, no downloading, no fuss.
C) User files go in /home so there's just one directory to look into for what to back up, which speeds up the copy process.
D) Most people only need software within the Debian tree, so even there there's no software disks to find, and no license keys to look for. [The exceptions are for commercial software, but usually the list of this software if there is any at all is small by comparison to most Windows machines.]
The end result is that reinstalling Debian can be finished much faster than for Windows, and without lots of reboots.
However, this seems to be forgotten most of the time, because *nix free software distributions generally don't need reinstallation in the first place.
So looking at it that way, there's a major benefit of getting off of Windows, if possible.
Nobody cares that your 486 is still running el ancient Debian for two decades. Most people buy new hardware every 2-3 years and copy what they can, commercial software aside.