Kali Linux is especially well suited in environments where high security is needed for your custom developed applications. This is well suited for offensive testing your high security in house developed applications. It is also very good for doing penetration testing on in house developed applications and safe guarding them from external attackers. Kali Linux is tough for use as a day to day Linux operating system as this was never intended to be used by beginners and occasional Linux users.
Anyone with an iPhone or iPad would benefit from having a macOS-based computer. Additionally, the learning curve for a new user is much less steep than for a Windows computer. Apple has updated its OS for 20+ years, however, still maintains the same basic functionality (turn on/off, open/close apps, etc), the same cannot be said for Windows (Windows Vista, 8, 8.1, 11).
I would say the number one competitor to Kali is Parrot OS. While they both do the same/similar things, both have over 600 pre-loaded tools. Parrot does use some more offer what may be considered a more intuitive user interface. Parrot OS has been around for longer than people think and still has active development a support. But Kali is used more broadly in Training sessions, demos and is considered to be form all the articles I have read, the gold standard for penetration testing and tool sets
macOS just makes sense to me. Each OS has its pros and cons.. macOS works for me. It's well designed, intuitive, and efficient. But it's not cheap... well, macOS is basically free, but you need the hardware to run it, and the hardware isn't cheap. Pick the right tool for the job and for you. And even though macOS may not be thought of in an enterprise environment, it works remarkably well if configured properly. Tools like DEP and ABM from Apple enable device management and lock them to the company. Use an MDM like Jamf to push policies and packages. Jamf can also manage accounts and authentication. JumpCloud is another great product for account management. Although it might not be all included in the box, with the right knowledge, you can build a robust and versatile enterprise Mac infrastructure. You can even do zero-touch deployment in most cases with the correct setup. And Apple employs engineers to help you get it set up right.
Initial stages of figuring out back doors in an application hence making them secure.
ROI is good as it reduces in production security threats by letting us know well in advance.
Entire development team along with its designers get a huge sigh of relief as all security holes are sealed well in advance before going into production.