Are you curious about Linux? Or perhaps just plain tired of Windows? I have composed a comprehensive*** list of the differences found between Microsoft Windows and Linux. While I've taken a humorous bent on several of the entries, each comparison is essentially true, particularly the bit about the Developers' cats. Tell me what you think!

Areas in which Linux beats Windows, hands down:

Linux is free to use.
Windows costs, depending on what version you want, how you get it, and the particular conjunction of the planets, slightly less than your house payment.

Linux is free to edit, and anyone who'd like to can view at the source code.
Should you attempt to edit Windows, please expect Bill Gates to arrive at your door in roughly 20 minutes. In fact, should you even get your hands on any Microsoft's source code, expect him to come armed with a shotgun and body armor. Don't say I didn't warn you.

Linux has no appreciable issues with viruses, spyware, or adware.
Windows does.

Linux has a powerful command line interface underneath the GUI, enabling you (But not forcing you) to easily do tasks that are difficult or not present in the GUI.
Windows has a command line interface. It is slightly**** less powerful than Linux's.

There are versions of Linux available for download to run on anything from your cell phone, that old computer in your basement, super computers that have more processing power than the state of Massechusits Masachusitts MASSAPEAKWA Maine, and a dead badger.
There are versions of Windows available for purchase that will run on a brand new computer. If you'd like to hear some hearty belly-laughing, call up Microsft and ask them if the current windows version will run on your computer. Please note that I am not responsible for any call center employees you asphyxiate with laughter.

Should you lose your Linux CD, you simply need to burn a new one.
Should you lose your Windows CD, you simply need to pay Microsoft thirty dollars.

Linux has successfully defended itself against frivolous claims that it infringes upon other's patents.
Microsoft has not , to the tune of a about four billion.

Linux can do advanced 3d effects through the use of Beryl, providing many productivity-enhancing features as well as beautiful eye-candy.
Windows has that 3d-switcher thing. That's kinda cool.

Linux is quite stable.
Windows is... AHAHAHAHAHA! HAHAHAHA! HAH! HAH! ... Excuse me. Windows is not quite as stable as Linux.

Linux was designed from the ground up to be a multitasking platform
Even when running on a dual-core processor, a Windows machine attempting to do multiple things at once will stutter more than a computer geek (i.e. me) at a cross-sorority pillow fight.

A fully functional, modern Linux system can be installed in under 50 megabytes of hard drive space. Should you want to throw away a few niceties, a fully-functioning GUI system can be installed in under 4MB.
The currently available version of Windows consumes about 12 GIGABYTES of hard drive space. This is over 240 times the size of a small Linux distro, 10 times the space requirements of even a large Linux distro, and at least two to three times the size of Microsoft's previous version of Windows. I believe they use the extra space to store uncompressed videos of Microsoft Developers' cats.

Numerous Linux distros have one-click systems wherein all the software on your system can be updated at once.
Windows has no simple and/or unified way to update software, and the tool to update your operating system can and does frequently break your computer. (Does anyone else remember service pack two?)

Numerous Linux distros have giant lists (20,000+ entries) of free additional software for you to choose from. You simply choose what you'd like, and Linux does all the installing for you.
PC stores commonly have several dozen Windows programs. You need to pay for these, (Otherwise the store employees may be slightly miffed with you) and you are required to do the installation yourself.

Linux comes pre-packaged with virtually every driver software you'll need. The average user will likely not ever even have to think about driver issues.
Windows requires users to manually install drivers for new pieces of hardware. This process can take anywhere from ten minutes to several days, and is generally only slightly more fun than a double root canal.

Areas that Windows is better at by a small margin:

Linux can play dozens of fun video games. While not free, there is a solution to play many Windows games on Linux called Cedega .
Windows can play hundreds of video games without any additional software.

Linux has occasional issues with using more esoteric hardware.
Windows runs slightly more hardware than Linux.

Areas where Linux and Windows are roughly tied:

You can use Linux for any purpose you'd like; there are no restrictions on business use for any version.
Windows is likewise free for business use.

If your copy of Linux has an issue, or you don't know how to do something, there are dozens of resources online for you to find an answer, including forums, chat rooms, webpages, and more. Many distros will include links to these resources in easily-accessible places. Some Distros even have paid person-to-person support, via the phone.
Windows has these resources as well, although they can be harder to find since Microsoft does not provide links to them. There are numerous on-call PC service companies that can fix your computer for you, after a sizable fee.

And So...

That's the list! Again, while humorous, all the items listed are basically true. If you haven't switched yet, I'd recommend taking a quick look at Ubuntu . It's free, stable, fast, easy to use, and altogether better than Windows. It's got a live CD, which means that you can try it before making ANY changes to your computer. If you decide you'd like to keep it, the installation process is a snap. Give it a go; the only thing you stand to lose is buggy, slow software.

Happy Linuxing!

-Jeff

Footnotes:

*Well, as fair as this lopsided competition can be, you know?
**Provided "Balanced" means, "Heavily skewed towards the clearly technically superior Linux operating system".
***Not comprehensive
****In much the same way that Steve Balmer, the head something-or-other for Microsoft, is slightly more insane and crazy than I am. So you see, a very small difference.