Users and groups
Both Linux and Windows are multi-user operating systems. It can be used by many different users, providing a separate environment and resources for each user. Control security based on user identity. You can control access to resources in the form of group members, so when the number of users is large, you don't have to set permissions for each account.
Users and groups can be centrally managed, allowing multiple servers to share the same user and authentication data.
Both Linux and Windows support multiple file systems. File resources can be shared with other clients via NetBIOS, FTP or other protocols. There is a flexibility to organize individual file systems, and administrators can decide where and how to access them.
Port and device
Both operating systems support a variety of physical device ports, such as parallel, serial, and USB interfaces. Support for a variety of controllers, such as IDE and SCSI controllers. Linux also supports many "market-only" standard hardware.
Both Linux and Windows support a variety of network protocols such as TCP / IP, NetBIOS and IPX. Both support multiple types of network adapters. Both can share resources over the network, such as sharing files and printing. All can provide network service functions such as DHCP and DNS.
Both Linux and Windows provide services. A service is an application that runs in the background and provides functionality to the system and the computer that invokes the service remotely. These programs can be controlled individually and automatically when the system starts up. (Note: Linux uses Unix conventions to call this application daemon)