From XDA
Programming doesn’t even need a computer, in a sense. It’s done on your mind and all you have to do is implement the idea.
OS does matter if you want a better environment for coding.
Depends on the ecosystem around the language - there are tools that just plain don’t work or work poorly on Windows.
Alternatively you could try developing a .NET Framework v4 app on Linux, if the OS doesn’t matter (no, mono is not equivalent).