FreeNAS is well suited for most storage serving scenarios, whether it be for an office file server, backup destinations, data replication across the internet, or as backend storage for virtual machines. It can serve various types of clients via a plethora of standard protocols and can easily integrate with existing infrastructure using LDAP authentication and so on. It's pretty simple to use (it helps to have at least a basic understanding of the underlying technologies) and almost maintenance-free. One scenario that springs to mind that it may not be appropriate for (yet) is as S3 storage. However, S3 functionality was added in a recent release and may have improved greatly since then. I'm sure it will eventually work very well for this.
The vast majority of business applications require it. There are some equivalents available on Linux for most applications, for example Gimp as an alternative for Photoshop, or thunderbird for Outlook, but some very specific apps require it to run correctly. Wine is difficult to configure and use, and can create instability. As a result, it is pretty much always recommended.
I would rate the usability very high. Most of the world is familiar with Windows in some way. Most businesses use Windows in some form so even if someone is going from one business to another it can be an easy transition in that sense. Windows is usually compatible with most applications that can be installed to suit many different usage scenarios and needs for businesses.
FreeNAS effectively uses all resources really well and it is highly recommended for in premises NAS. It has unlimited ROI as it is really free and open-source. The only payment we need to pay is when we need any support from those guys. FreeNAS helps us to effectively do our work with the legacy systems as it manages all the components really well. FreeNAS although rebranded to TrueNAS will still be there until our legacy systems run.
Windows runs literally every piece of software I need to work. Installations are usually quick and uncomplicated, and configuration is usually quite simple, rarely requiring finding config files and editing them manually. I chose Windows only because I had no other choice, given the requirements of my job. Because I am experienced in Linux and am not afraid to dig deep for troubleshooting and configuration, Linux is preferable to me in general. Windows requires frequent updates that also require frequent reboots, and the longer you use it the more bloated it gets. If I were able to convinec my superiors to allow it, I would be running Windows 11 as a VM inside of Linux Mint or Debian.