IMO, there's no need to compare Windows and Linux. They serve different needs. There is some overlap, and then it comes down to what you are comfortable with. If you're willing to take the time to adjust to Linux, then give it a shot and see if you like it. If you need Windows on a daily basis, but are interested in Linux, take a look at CoLinux so you can fiddle with Linux from Windows. Here's a table of Windows-equivalent software that runs under Linux.