Linux is more widespread amongst small business and personal sites because it's free and opensource.
Windows tends to be usded more with larger corperations because it's backed by a large corperation.
This is all changing though as linux gains more and more popularity, Although ASP.NET is helping with the Windows share of the market.
It basicly all comes down to your personal preference in the end. What experience do you have? Do you need MSSQL or use of ActiveX controls? Windows will run anything Linux can, but linux is more flexible.
I can see this thread turning into an IE/Firefox; Intel/AMD debate 
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