GNU/Linux comes in many 'flavours', commonly known as distributions. The main selling point of a GNU/Linux-based operating system oughtn't be low cost but the freedom which it enables. It respects and empowers the users, not vendors that sell software and other digital merchandise.
Contrary to common misconception, GNU/Linux is a visually attractive platform. Here is an example demo of the system.
In short, it's not too clear what Microsoft has just done except dumping GitHub - i.e. mostly a Web site that loses a ton of money (it always lost money) - into some mysterious new bucket