It used to be cost and higher security, but now it's familiarity
In the 1990s I preferred to use Linux where I could because it was cheaper and more secure, this was the same for the start of the twenty-first century. I still used Win 98 and Win XP on some systems as they have specific software that will not run on anything else. Over the years I've also worked on systems for other people and their reasons for switching were the same. However, since 2008 it's all changed.
Today, I've lots of customers who've previously shunned open source as they were happy with their Windows system are now asking me to find them open source alternatives to Windows that are like the systems they're sued to. I fins I'm much the same way myself, I prefer to use a system that I'm familiar with. My current OS of choice and recommendation is Zorin OS and I recommend the people pay the money to buy a Premium download as it comes with the Zorin Changer for just 7 Euros. The Zorin Changer provides you with a choice of desktop interfaces that includes Mac OS X, Win XP, Win 2000 (ie Win Classic), Linux Gnome, Win 7 and Win Vista. Being built on Ubuntu it's highly functional and the Win 2000 interface makes all those used to Win Classic feel right at home.