well... LINUX is the Kernel , developed by Mr. Torvalds. it is not the operating system. kernel is the program in the system that allocates the machine's resources to the other programs.
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LINUX is a Kernel and Windows is an OS
Don't get too technical mate!!
We all know what we are referring to when we say "Linux". We mean an operating system and not kernel. It may be technically wrong, but thats the word masses use. So leave at that as of now.
The main difference between the two as I see is open source architecture. That takes care of a lot of things including security and some clandestine and hidden (so called)
features. More and more government related departments (and also commercial entities) are now relying on Linux for this reasons as well. Here's a small list of known and influential Indian entities that have switched over to Linux for various reasons. Of course the list is not exhaustive.
1. Mantralaya (Maharashtra Govt's administrative office and where CM works)
2. LIC
3. Andhra Pradesh Government
4. Hundreds of Govt schools in Kerala
5. Breach Candy Hospital (where AB Vajpayee, Dhirubhai Ambani, Amitabh, etc were operated)
6. My PC
For a desktop user who just starts learning, there is hardly any difference. Instead of Windows, if you learn Linux you will be able to work equally efficiently, if not more. Almost all the softwares that are required for day to day home and office use now exists under Linux. Our friend firewall will be able to give you a link where he has kept a list of Windows software and corresponding Linux softwares (or the other way round
). From there you will see that almost everything is now available under Linux and if you are just starting to learn, might as well start with Linux.