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Companies that use desktop Linux
(aussie.zone)
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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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I'm assuming they meant that they were company phones, and that additionally they were required for any work related MFA requirements.
If that's the case, it would be YubiKey in addition to, not instead of.
As for the time tracking software, those are often part of a much larger accounting, payroll, and/or HR software suite. Having his team spin up Windows vms, or even have separate older windows boxes somewhere, probably makes more financial sense than not. At least, until they can switch to a more modern suite that has a web portal.