Both Linux and Windows are operating systems. An operating system is the most important program that runs on a computer. Every general-purpose computer must have an operating system to run other programs. Operating systems perform basic tasks, such as recognizing input from the keyboard, sending output to the display screen, keeping track of files and directories on the disk, and controlling peripheral devices such as disk drives and printers.
Reduces the risk of carpal tunnel syndrome
Use the extra cash for rewards
Formats are free, freedom is preserved
Zero risk in violating license agreements
Transparent vs Proprietary
Better network, processing capabilities
Customizable
Flexibility
Mobility
Proven Security
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#1: Full access vs. no access
#2: Licensing freedom vs. licensing restrictions
#3: Online peer support vs. paid help-desk support
#4: Full vs. partial hardware support
#5: Command line vs. no command line
#6: Centralized vs. noncentralized application installation
#7: Flexibility vs. rigidity
#8: Fanboys vs. corporate types
#9: Automated vs. nonautomated removable media
#10: Multilayered run levels vs. a single-layered run level
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Flavors
Both Windows and Linux come in many flavors. All the flavors of Windows come from Microsoft, the various distributions of Linux come from different companies (i.e. Linspire, Red Hat, SuSE, Ubuntu, Xandros, Knoppix, Slackware, Lycoris, etc. ).
Graphical User Interface
Both Linux and Windows provide a GUI and a command line interface. The Windows GUI has changed from Windows 3.1 to Windows 95 (drastically) to Windows 2000 (slightly) to Windows XP (fairly large) and is slated to change again with the next version of Windows, the one that will replace XP. Windows XP has a themes feature that offers some customization of the look and feel of the GUI.
Text Mode Interface
This is also known as a command interpreter. Windows users sometimes call it a DOS prompt. Linux users refer to it as a shell. Each version of Windows has a single command interpreter, but the different flavors of Windows have different interpreters. In general, the command interpreters in the Windows 9x series are very similar to each other and the NT class versions of Windows (NT, 2000, XP) also have similar command interpreters. There are however differences between a Windows 9x command interpreter and one in an NT class flavor of Windows. Linux, like all versions of Unix, supports multiple command interpreters, but it usually uses one called BASH (Bourne Again Shell). Others are the Korn shell, the Bourne shell, ash and the C shell (pun, no doubt, intended).
Cost
For desktop or home use, Linux is very cheap or free, Windows is expensive. For server use, Linux is very cheap compared to Windows. Microsoft allows a single copy of Windows to be used on only one computer. Starting with Windows XP, they use software to enforce this rule (Windows Product Activation at first, later Genuine Windows). In contrast, once you have purchased Linux, you can run it on any number of computers for no additional charge.
via michaelhorowitz