Not necessarily. Windows has far more vulnerabilities in it than most Linux distros, and also generally comes bundled with so much vaporware/junkware/bloatware like Cortana and Bing embedded in to everything and monitoring your keyboard strokes, remote access tools, and other privacy invading trash.
All true, but what harm can come from it on an 100% airgapped computer that has never been online and has had the hardware to get back online removed? Unless someone finds a way to get hold of your QR codes or the data you share between your offline and online computer with a USB.
Doesn't Windows 10 come with Candy Crush installed on it, for God's sake?
It does for some reason. Candy Crush and a couple of similar trashy games.