The question is not about booting, it's about which OS is running the environment where development happens (writing code, compiling code, testing code, etc).
> Clarification: the operating system where e.g. your IDE runs on
If you're developing on a Linux VM that you connect to via a browser tab opened from your Windows laptop, you're developing on Linux for all intents and purposes.
That is, Windows was not doing enough for you so you switched to Linux for dev tasks.
By the same token, if your IDE is running in WSL, for all intents and purposes you're developing on Linux. A virtual machine, sure, but the virtualized OS is a Linux variant. Because installing the IDE on Windows itself was not doing enough for you.
I wouldn't consider Chrome the "operating system" that I am primarily developing on, even though it is really the VM under the hood. Windows is really the one facilitating running the Chrome application, or the Linux WSL application.
To be way too pedantic, if WSL2 (and therefore Hyper-V) is enabled then Windows actually boots into bare-metal Hyper-V first, which then launches the Windows kernel as a VM under itself, side-by-side with the WSL2 VMs if any are installed, so if the lowest level facilitator is what counts then you're really developing "on Hyper-V". I don't think that's a very useful distinction though.
I mean, that's a debatable definition, one could agree or not.
I program on Windows + WSL 2 e.g. and I have no idea how to develop on windows and barely used powershell in my life, but I know the ins and outs of Linux.
I'm not saying you're wrong and I'm right, I'm merely stating that we have different definitions and AFAICT there's no ISO standard saying what qualifies as developing on Linux and what not.