Azure DevOps Windows vs Ubuntu hosted agents for cross-platform apps

Question

Are there concrete reasons to select one agent OS over another for cross-platform apps? I see the choice frequently being made based on the developer's OS preference. I created a .net core console app this morning and a pipeline to build it against both windows and ubuntu hosted agents.

stages:
- stage: windows
  jobs:
  - template: build.yml
    parameters:
      pool: windows-latest 
- stage: ubuntu
  jobs:
  - template: build.yml
    parameters:
      pool: ubuntu-latest

I ran the pipeline several times. The windows build time vs ubuntu was considerably larger. I was able to use the analytics right out of the box in AzDO to get some insight:

I shared this internally and another dev tried switching their pipeline to Ubuntu. They saw roughly a 30% decrease in run time.

Questions following this experiment:

Are there types of tasks that run faster on Ubuntu vs Windows and vis versa due to the OS architecture?

Is it possible to "score" a pipeline in order to estimate the best OS to run it on?