And by the way, I can't even begin to tell you how much I dislike your title for this thread. You make it sound like it's a necessary technology (God help me if it is), and that Linux is trying to catch up (it's not, Fedora is adding a similar feature).
Weird. You said that you couldn't even begin to tell him, yet you did anyhow. =)
Linux is superior to Windows except for two things, in my opinion: Userbase (Windows holds market share majority, thus most programs are for Windows), and included in part 1 and about to be obsolete anyhow, Winmodems.
You forgot: usability, accessibility, and design (X? Come on. Really).
Usability? For me, Linux, easy.
Accessibility? Depends what you mean, that's a broad term. I can't answer it.
Design? I'll have to go with Linux. An optional, server/client/policy/whatever-based architecture? Beats what Windows does.
Which side are you arguing?
Actually, it's heavily dependent on the individual. I'd put Linux ahead for at least two of those criteria, but I know that others wouldn't. You're going to have to elaborate a lot more if you want to make any sense.
However, that's not what this is about.