This poll is about aesthetics and functionality
Please take your pick and comments
Overall, I would say Linux beats windows hands down, if for nothing else then the freedom to choose Display Managers. Sure in Windows you can hack the style dll file, but even then your options are limited - and don’t even get me started on Window Blinds.
When it comes to which Destop Enviroment on linux I would say KDE4 is the most visually pleasing, however, for Functionality, I would say KDE 3.5.9. One must take note of course, of the fact that KDE4 is new and completely reworked, so it will improve, and the level of functionality (Customization, stability) will return soon enough.
I’m using KDE4 on both my laptop and desktop, and love every minute of it.
Again it isn’t even close. Linux WMs give you far more features and flexibility, with better control over window placement. Some WM’s even allow tabbed windows.
My fave thing with Linux is you have many to choose from.
You can have a crash in KDE4 and go to the menu and choose something like IceWM or XFCE if you have to to fix progblems if you want to rather then being only on the command line in that event
I like the choice of Linux VM.
I have Gnome 2.22.1, KDE3 and KDE4 together. 
Looking at those posts above it is obvious that in this area linux is way ahead of the other op. One simple example on xp not sure about vista. not all windows is resizeble.
As to desktop environment it should be in another poll
In term of functionality of course Linux WM is much better. Buy in term of looks, after looking at both KDE 3.5 and Vista for sometime, I have to say …But when talking of Windows and Linux, to me look doesn’t count.