games: there are linux ports available for most games; www.transgaming.com, www.lokigames.com, and UT2K3 comes with a linux port out of the box so im
software: hehe, linux! its all free man! (well most of it... as I use debian... in redhat i know it isn't, so this is a call to all RedHat users to
switch to Debian to STOP the commercialization of linux happening there)
software quality: there are some excellent software options on windows, but there are packages basically equivalent to them in linux, and there is
definitely a much wider range, you can find packages for basically anything, and they are free, and opensource... lets call it a draw...
security: LINUX! big time! actually its a little difficult to set some of this stuff up (in debian distro at least) but once you're there you love
emphasis on power: linux
control over your system and its inner most workings to squeeze maximum performance out of your box: linux
customizability: linux (a lot of people probably disagree.... they just havn't seen some of the better window managers out there)
ease of totally destroying everything manually (eg a newbie as root): linux
ease of destroying everything automatically
lack of power: windows
lack of stability: windows
ease of use: id have to give it to windows...
disgusting factor: windows (10/10)
hardware compatability: probably windows... but you can get most things working fine on linux...
server use standard: linux
dont ever dream of using it on a server: windows
behaves like a virus: windows
tends to come with sh*t you REALLY dont want ( eg FINDFAST back around the day of win 98 ): windows
expandability: linux all the way
well they are my ideas on this debate
while im at it id like to make a mention that Mac OS X is good, as it is a un*x based os, but version of Mac OS preceeding it are not so good..