Can ROS2 be used in a production with Windows 10

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You will have to make your own evaluation as to whether ROS 2 on Windows 10 is adequate for your production enviroment. We do not know what your requirements are. We have done our best to instrument and provide documentation of the testing and QA processes we have gone through to prepare it to make your verification process easier.

Does every release of ROS2 for Linux and Windows till date have the exactly same functionality, feature set, compatibility (Eg - With OpenCV, PCL, MATLAB).

Every release of ROS includes new content. You will have to read the release documentation and changelogs to find out what's new in each release.

We did not find a use case where ROS2 is being used with Windows 10 in an Robotics, Industrial Production Environment. Is there a reason for this. Both ROS2 and Windows are reliable platforms and perform all manners of complex computation, so why are they not used.

As an open source project there are a lot of projects and users that are not public about their usage. As such not observing a publicly announced user of a specific case does not mean it's not there. There is also usually a significant lag between a release and deployment to production. As you know you're doing evaluation before you consider deploying, there's often a large lag deploying new systems into production. And then as stated above often another lag before there's public visibility of the deployment mechanism.