I think both of them are good but their is a difference between them, And it is that Linux hosting is compatible with PHP and MySQL, And supports scripts such as WordPress, Zen Cart, and phpBB. While, Windows hosting, uses Windows as the servers' operating system and offers Windows-specific technologies such as ASP, .NET, Microsoft Access and Microsoft SQL server (MSSQL).So, These are the main differences between them but,
code analysis is also a necessary point if you are making a website and want to host it.