Definitely get a Linux distro and separate gaming from work. Dev tools often don't work (well) on Windows and gaming on Linux is a joke.
Hardware depends on workload.
Just coding is going to require fuck all, we've been able to do simple text editing for quite a while now. Good peripherals (monitor, keyboard) and a fast, but not necessarily large, drive (SSD) seem like the biggest issues.
If you're working on VR/AR, AI, HPC or similar you might want to cram as many GPUs in there as you can afford.
If you've got more advanced deployments, various containers running, complex environments etc. I'd say CPU and RAM are important aspects.
For my laptop, I picked the largest screen I could find, crammed an i7 in there with as much RAM as I could afford and a small SSD. Running Linux Mint.
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