Phoronix Looks at Windows vs Linux Kernel Performance
Phoronix has done an interesting performance test using several Linux system and the Linux for Windows subsystem on Windows (Ubuntu with a Windows kernel) and has produced some really interesting performance statistics. This is one of the most important performance studies that you will find because it uses a relatively uniform application stack all the way up with only the kernel, rather than the OS, varying between tests.
The Windows kernel generally performed quite well, but only "in line" or below Linux kernels. Linux appears to almost always carry some performance advantage in the most apples to apples possible comparisons.
It's interesting to see that it didn't perform terribly overall. Somethings were significantly slower, but overall, it looks like it performed respectably in the review.
It's neat because it is a rare test where basically only the kernel is different. So you really get to see Linux vs. NTKernel rather than artefacts of the entire stack.