My friend needed to reinstall Windows because it broke after the update, and he is using a ~5-year old PC with an SSD. Windows can sometimes break, even if you are not messing with debloating scripts and etc. It was and it will always be the case. But Linux can unexpectedly break itself too. I suppose it can be the case with MacOS too.
The more important thing for me is the possible options for troubleshooting and, if the situation is really bad, how fast can you reinstall the system to have a fully operational PC again. And in that case, Linux wins, because even if it is harder to troubleshoot, it's very often possible to just insert some commands, where on Windows, most of the time, the best solution is to reinstall the whole OS. And even reinstallation is faster on Linux. It's even faster if you have /home on a separate partition.
GIMP supports JPEG XL natively in 3.0 development versions. If I remember correctly GIMP 2.10 was released before JPEG-XL was ready, so I think that's the reason. They could have added support in smaller update though, which was the case with AVIF.