Both Operating Systems have their Merits...
I would never consider Surfing the Net, Reading E-Mail, Creating Documents and Spreadsheets or doing any kind of Multimedia(Audio/Video/Image Editing)on any OS other than Windows or OSX (Linux Apps are simply not as Robust in Features or Ease of Use).
But, If I wanted a Stable, Powerfull, Efficient Platform to Host my Business Critical DataBase Files and or Web/Mail Serving - An Operating System that needs to be up 24/7, for 6 Months at a time without a reboot with Multiple Users simultameously Accessing the Data, that can recover my Files in the event of a Catastrophic Failure (My UPS Dies and Power goes Down)... The Ext3 Journaling File System is second to none + Any operating system that will run extremely well on an aging P233 with 64MB of RAM -- A configuration that would Choke WindowsXP. Plus, you can't beat the price!