Comparing Windows and Linux features

Where can I find some specific information comparing Windows XP/other Windows operating systems and Linux kernel architectures? Is there a place to find a features comparison? If not, could you list the features and show what features one has that the other doesn't?

This question is very broad. In particular, which features are of particular interest to you? What are your goals and objectives? Are you interested in a theoretical comparison only? Do you have business goals that must be met?

Both are operating systems that are used by a large user base. Windows XP has a huge commercial software market behind it. Linux does not. A Google search for "comparison Windows XP Linux" returns a large number of links, many of which provide useful insights. Here's an example.