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
