I think it is important to say that there is software for every use case on Linux. Because, while all know the few cases that are "less" well covered, it is absolutely true these days that, no matter what you want to do, you can do it on Linux. In many cases, the apps you use today are available on Linux too. Emphasize this first for people who are just forming an idea of Linux in their mind and maybe wondering if it could work for them.

After you have done the above, be honest that, not all the same applications are available. It is common that Windows users moving to Linux will have to find alternatives for some of the applications they used on Windows. Do not hide from it. But don't lead with it either.

Finally, it is ok to mention that "in some cases", Windows applications can be used on Linux through emulation. I would give a huge "for example" many Windows games work on Linux SteamOS and Proton. Maybe link to the list. However, how likely this is to work varies from application to application. For most software, it is better to find native alternatives.