How pentesting differs in various operating systems?

Different operating systems are based upon different ideologies. Linux based operating systems like Kali, Parrot OS, Backbox Linux are specifically made with certain inbuilt tools, which helps the pentesters to work easily and with better grasp.
On the other hand, Operating systems like Windows or OS X were mainly developed on the basis of user-friendly Graphical User Interface(GUI) based features, which helps a normal user to a great extent but restricts the developers/pen testers to scan/ access their system. But with time, different scanning tools like Nessus have been developed in all possible environments but still, it becomes more help for the pentesters to work on the command line on Linux based environments.

On the other hand, unlike Windows or Mac, Linux is open source. That implies the source code of OS is open and available to everyone. Hence anyone can change and manipulate it to gain more access and more vulnerability to the system and also deploy controls to avoid the same. That leads to the point that environments like Linux are more transparent, the developers at Microsoft works hard to make it impossible for anyone outside to understand the inner workings of the operating system hence making it hard for the pentesters to work on it.

Above all, it becomes pretty clear that every environment has its own advantages, but for pentesting, Linux environments are more preferable over the other present OS in the market due to universalistic nature and opensource availability. But still, various tools are available in cross-platform basis providing similar experience making the work of pentesters easier.