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.
I highly recommend it because it's the most used operating system in the world. If you work with other organizations or share info, it's easier if you have the same system instead of Linux, for example. Also, a large number of employees know how to use it, but not so many know how to use Linux or macOS.
An all-purpose operating system for business or personal users. Overall, the OS is very user-friendly and intuitive, enabling even new users to quickly utilize the system. The same can be said about the apps within Windows. There is also good cross-functionality between applications, although the ease of use could be improved.
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
We selected Microsoft Windows because of the user friendly nature of it and a big factor is that other user never used macOS or Ubuntu so the productivity will decrease a lot because you have to explain a whole new OS. I always only recommend macOS or Ubuntu if you are a graphic designer of a developer. But for the day to day office work Microsoft Windows is the way to go.
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.