At first both are operating system for pc Windows is not open source where as linux is open source. In windows everything is organized and tested before it is in market but in linux there is lack of orgazied options and most are in beta stage. So if you are new windows is good. Windows can easily be attacked by virus where linux is a little bit tricky to attack. A developer can easily understand the functions of windows where in linux there are too many complexities and for a developer team can understand the meaning of their work only. Linux is in many varities where windows has limited editions. Anyone can develope a linux os where windows is copyright protected.