Do you know how much cost is involved in developing a peace of software?
Get what you need > a lot of time and good view of the company is needed.
Then either get a company to do it > expensive + no control on the software.
Or/
Make it yourself > extremely expensive + control on the software.
Get the right people > hiring campaign > expensive
Then these hired people represent more people to pay each month > expensive.
If there aren’t right people, you need to teach the devs how to work on it > expensive formations and it’s done on the working time, so double expensive.
Then time invested in creating the Linux distro adapted to the company > time, testing, mistakes, redo, undo… expensive.
(let’s not forget about taxes and obligations towards the new workers).