To be honest, there are reasons why someone would opt for developing for a commercial closed source target. The main reason is DRM. Linux in pure open source form knows no DRM. This is the one thing corporations hate most about open source. It's not the open source character any more. In fact, Apple is the king of "all the things for me alone" and they're providing transparency to the governments that have enough guns and money to make them open their source. The real reason is that software patents do not provide the same benefit they used to any more. That's mainly because those corporations can't keep the source from leaking, because they want to replace reliable, obedient, western industrial consumer type employees with cheap labour in developing countries where people don't give a fuck, and code is leaked faster than it is written. So corporations have stopped investing in software patent protection, because they'd rather not be punishable when they steal ideas from others.
The new thing is hardware protection. They've learned from makers that the most effective way to slow down the market access of competitors is to use open source software, so that your idea gets developed very fast to a high level of quality and performance by the entire open source community, and at the same time you blow those fuses, so that the competitors have a hard time figuring out the missing link on a hardware level.
DRM is definitely entering the open source realm, but only with closed source applications. That's why Microsoft would not mind at all degrading "MS-Windows" into a kind of GUI shell running on linux, after the example set by Valve with SteamOS and the linux Steam client, or Google with Android and ChromeOS. There are currently more proprietary commercial shells on linux to chose from than full proprietary operating systems... yup, that's actually what's happened in the last few years... and guess what, people really like it... chromebooks and android devices have sold more than any previous computing device.
The only problem is, that in order to use those proprietary shells on linux, you have to pay Google or Amazon or Valve, and with Microsoft out of pure desperation having open sourced the .NET development environment recently, that's not so much the case any more with Microsoft. So if you're after DRM-protection, Microsoft now offers a decent alternative, even though they might change their minds at any moment in time lolz...
Example: you start a company whereby you sell an IoT device that you only want to work with your services and commercial software products (as in software-as-a-service, which is a lot, for instance, 3D printing the way Microsoft sees it, you have to pay to print predefined commercial models, you don't have to model anything yourself, you just invest and let the Microsoft people think for you...). You could go to Google, and all of their development tools are free and there is store access for free, but you can't squeeze your audience with ads, because Google will take the biggest share, and you can't go a solo route, because Google will downgrade your search relevance, etc... Amazon will do the same, Apple will take an even bigger cut. Microsoft is so desperate for platform support in this new way of marketing things, that they might actually be the best choice for certain IoT products. Not for things that typically work with mobile devices, because Microsoft doesn't have anything even remotely decent to offer in that realm, but for desktop things like 3D printers, elaborate games, large screen entertainment, etc...