I cant say one is best than the other in this. Because both the Os versions have different and usable features over its versions. It is most useful in all the kinds of programs and access using in it. Using Linux, the feasibility is different. It doesn't have antivirus protection, detection and deletion. More over if any virus attacks the system when the Linux using in it, the system wont show as if any virus found or detected. It looks ordinary and normal to the user.
Windows is more different from the Linux. It has antivirus facility. And more facilities.