These two web server platforms are functionally equivalent. Which web server is equivalent is totally depend on what are your hosting needs and what are you most comfortable with as Linux is more secure & efficient than windows

Linux:

Linux is one of the most commonly used operating systems in web servers. It makes sense to use Linux because it’s open source and there’s a huge array of sophisticated software available to run on Linux. Linux allows running scripts written in PHP, Perl, Python and other Unix-originated languages. It usually supports MySQL and PostgreSQL databases.

Windows:

Allows running ASP scripts and utilizing .NET and other Microsoft technologies. It supports Microsoft SQL Server and Access database.