Kernel Comparison Linux vs Windows from WIDEFOX (not sure of the origin of the author(s)).
Pretty decent table-based comparison of LINUX & Windows
This aims to be the most comprehensive kernel comparison of the latest most popular Unix style kernel verses the latest most popular current kernel. A kind of kernel comparison FAQ.
In Q4 2006, this means Linux 2.6.18, 2.6.19 kernel verses Windows Server 2003 R2 kernel.
In Q1 2007, this means Linux 2.6.20 kernel verses Windows Vista kernel. Johnathon Weare