Windows 7

* Better at synthetic benchmarks.
* Faster transfer of large files.
* Final version likely to improve.
* Suspend/resume works!
* Desktop search is well implemented and can go online.
* Media libraries can be pinned to the start menu and task bar.
* Jump lists can genuinely help improve efficiency.
* Starter: No Aero and no 64-bit.
* Home Basic: Developed for emerging markets.
* Home Premium: Standard edition including Aero and touch.
* Professional: Adds remote desktop and encrypted filesystem.
* Enterprise: Unix application support and volume licensing.
* Ultimate: As with enterprise, but for individual users.


Linux

* Faster booting.
* Less memory usage.
* Smaller install size.
* Broader hardware compatibility.
* Nepomuk blurs the border between local and online.
* Gnome Do replaces the task bar entirely.
* Google's Desktop widgets now on Gnome and KDE.
* Starter: No Linux is this restrictive.
* Home Basic: Crunchbang or Ubuntu.
* Home Premium: For eye candy, try Mint or Kubuntu.
* Professional: Fedora offers encryption as an installation option.
* Enterprise: OpenSUSE should work well with Windows.
* Ultimate: No matter which Linux you choose, there's no restrictions.

Early reaction to Windows 7 is that it's a winner. Could the successor to Vista be Microsoft's last gasp, or does open source .

Well according to my personal experience to this both OS is very nice because Now in a days I am working both on this OS, But I like to mostly work on Linux, Because It can nor read any virus file and make very nice our PC or Laptop data, And its working very nice and thats feature become very easy to my work.

stability wise Windows 7 has really improved... basically, it would really depend on what softwares you are going to use... now I'm into video and graphics and my work stations use Adobe products... have no other way to go but to Windows but in the office I work better because its a Mac

Wow very great difference between Linux vs windows 7. I use both OS for my both system.
But I mostly like to work on Linux because it s having a very nice feature to use all the new function.