I've gotta say, I like the Linux better. Between the really cool cube and the wavy window movement, I may just switch to Linux.
That said, most games aren't developed for Linux, so I'll probably hang on to my delightful copy of Windows XP Professional so I can still play games. Once I've moved beyond that, though, I'll definitely get the new Linux OS for software engineering.
Ubuntu // edgy > Vista & XP
The system req's for Ubuntu are superiorly low. However, there is one thing that linux still lacks and that is drivers for my sound card. Creative is too lazy to make any linux drivers for their products lol.
If you install Beryl with the Ubuntu insallation the window effects and styles as well as the workspace setup are friggin amazing. The cube workspace makes things easy. You can also change the opacity of the current active window so you can see what is behind. Preview tab browsing for the windows are available as well. Hence my claim that Linux > Windows.
As far as gaming is concerned, I would say that windows is definately the way to go, simply because that is the system that everybody developes games for. Also, with windows Vista just coming out, from now on, people are going to start developing games that take advantage of the new features and graphical abilities that it offers. However, I would say that if you want a robust, secure operating system that runs on minimal system resources, and still looks and works great, you'd be hard pressed to find something that worked better than Linux.
I worked with both...
And Linux is better. Vista isn't very well... Why should i write at the background of my windows?! O.o