Claiming one OS is better than another is always a contentious issue,
and i'd rather prefer that this mailing list didn't fall for the same
petty bickering that can be found across the internet. The fact of the
matter is, when it comes to emulation on x86 IBM PC compatibles, both
Windows and Linux are on a pretty level playing field, with most
emulators available on both platforms. Obviously, there's more hardware
platforms that support Linux (like the RPi and other ARM boards), and
many retro collectors use such ARM based systems for emulation. However,
much of the "Linux" software is in fact POSIX software, and can quite
easily be ported between Linux and other *NIX-likes, such as Solaris,
macOS and the *BSD family. As such, with a bit of time and effort, most
of the emulators are fairly hardware-agnostic and can be ported to
anything with a POSIX interface, opening them up to be ported to
whatever hardware and software platform your heart desires.
Josh Rice