Interesting point, but when people want to switch, and they hear Linux can do everything that windows can, they will think that everything they can do on windows can be done on Linux. To make everyone happy, Linux must be a superset. That’s a tough ask.
Another thing Linux can’t do: Run all hardware on many new computers.
Not that much of a problem, just buy different hardware or wait - they’ll address the works. But if someone just bought fancy new hardware, and wants to put Linux on it, there is a decent chance of running into sore spots, or of Linux not booting at all.
That said, it would be pretty clear to say “Linux can’t do everything windows can, and windows can’t do everything Linux can. But for most cases, there’s enough overlap that you’ll be happy on Linux.”