Creanlo o no ... es lo que M$ dice en su sitio web:
http://www.microsoft.com/mscorp/facts/default.asp

Industry case studies, business analysts' reports, and test lab results provide insight into the advantages of the Microsoft® Windows® platform. Here are the facts you need to make the choice between Windows and Linux.

"Windows 2000 Versus Linux in Enterprise Computing: An Assessment of Business Value for Selected Workloads"
Jean Bozman, Al Gillen, Charles Kolodgy, Dan Kusnetzky, Randy Perry, and David Shiang
IDC
A 2002 Microsoft-sponsored study of total costs of ownership over five years for working corporate infrastructure in North America shows that lower staffing expenses are a large part of an 11-22% cost advantage for Windows. For file-server workloads in particular:

* Staffing expenses were 33.5% better.
* Training costs were 32.3% better.

"Mainframe Linux Benchmark Project"
Audited by Meta Group
Microsoft-sponsored benchmarks prove that multiple Windows Web servers perform better than a Linux mainframe acting as a Web server consolidator. An independent review by Meta verified the integrity of the results. The superior performance of Microsoft Windows Server™ 2003 costs just:

* $40.25 per megabit of throughput per second.
* $1.79 per peak request per second.