why not? with parallels or a similar transparent solution why would you care?
Heck most modern solutions even setup all the environment variables and paths so you barely even notice that you are on a different file system when you using them.
Why would you pay for two OS licences when you've got an OS you're happy with? Sure, you might choose an OS based on the applications available (eg I strongly preferDebian GNU/Linux because of apt-get and xmonad) -- switching OS to use a tool seems like a bit of a stretch though.
If you like the MS toolset, by all means use Windows. But using a vm for especially a gui program (which then interacts poorly with your os ui) seems like a sub-optimal solution?
That's not true at all. I'd much, much rather have OS X's build of Photoshop even when using it with a game I'm writing in C# and it's much easier to quickly munge things using rbenv-managed Ruby than to fight with cygwin or RubyInstaller.
The application's similar, but the drivers aren't. Wacom's drivers and configuration management are a lot more finicky under Windows. Another helpful thing: Core Audio is about as fast as ASIO is under Windows, making music and SFX more pleasant to work on here--even, again, when writing a game in C#. (Even discounting that Logic doesn't run at all under Windows.)
It also has the nice side effect of not making me hate the computer I'm using and the project I am working on. The more things I have to touch on Windows, the more unhappy I am; I find it to be unpleasant and death-by-a-thousand-cuts draining to use for more than casual use (I own a Surface Pro 3, but only because I got it very cheap). There are two applications open in my Parallels virtual machine: Sublime Text (for editing YAML files) and Visual Studio for working on code--it's the minimal set of things I have to touch to use C# for development.
I use Parallels on my MacBook for VS and SSMS, and that is all. But it's a perfect dev setup. I adore the MS dev stack. It's insanely powerful, and quite elegant.