From the Steam page:

 SteamOS + Linux
    Minimum:
        Processor: Core 2 Duo
        Memory: 8 MB RAM
        Graphics: Intel HD Graphics 4000 or other shader model 4.0

Windows
Minimum:
    OS: Microsoft Windows 10 (latest SP) 64-bit
    Processor: Intel i5 @ 3.0 GHz or higher (or AMD equivalent)
    Memory: 8 GB RAM
    Graphics: GeForce 1660 Super / Radeon RX 5600 XT / Intel B580 or higher

I lol’d.

A lot of places that offer both Linux and Windows (like Dell) charge the same price, because the Windows license is subsidized by crapware, spyware, and demo software that they load onto the computer.