I agree with @tomicakorac that the OS is becoming irrelevant and with @tangoG that it's kinda of a silly topic for discussion; yet, I myself have tried out just about every option this last year trying to find my next main dev machine and have learned much by doing so.

I am currently using Ubuntu LTS for development (sometimes with homestead sometimes without) and I have no complaints with it. Ubuntu is great for development, but there still is not enough widespread adoption of Linux on the desktop to make it as easy to set up (especially drivers) as it should be which takes a toll on productivity if you want to have just one OS for everything including non-development activities. It is really a shame. If all the fancy developers would stop using Apple and start contributing to Linux it would be far and away the best option for everything. It's also a little sad that hardware manufactures don't do a better job making linux drivers; Ubuntu is so awesome, but having to hack my video card on my work computer to still not be as smooth as it is on Windows is pathetic... and that's not on Ubuntu/Debian folks, that's on nvidia.

Windows is pretty much my least favorite option but it is completely workable.

I recently took a friend's Chromebook and put it in developer mode and installed Ubuntu via chroot. So yes, a Chromebook is now a great option for development. However, if you want to use Homestead or any other VM, you have to recompile source which is where I drew the line. Honestly though, you really don't need Homestead and the way you can switch back and forth between Chrome OS and Ubuntu (basically alt+tab) is really awesome.

I would definitely consider a Chromebook for my next main development machine if I was on a budget; however, I'm not on a budget so I'm probably going to go with a 13" Macbook Air just because Apple's prices have come down so much closer to what you can by equivalent PC hardware for and you can literally install Windows, Ubuntu, and OS X all next to each other if you wanted to... but seriously, if you've got OS X why would you bother with anything else.