Key Differences between Linux and Windows:

Linux is an open source operating system so user can change source code as per requirement whereas Windows OS is a commercial operating system so user doesn’t have access to source code.
Linux is very well secure as it is easy to detect bugs and fix whereas Windows has a huge user base, so it becomes a target of hackers to attack windows system.
Comparing Windows file system vs Linux file system, Linux runs faster even with older hardware whereas Windows are slower compared to Linux.
Linux peripherals like hard drives, CD-ROMs, printers are considered files whereas Windows, hard drives, CD-ROMs, printers are considered as devices
Linux files are ordered in a tree structure starting with the root directory whereas in Windows, files are stored in folders on different data drives like C: D: E:
In Linux you can have 2 files with the same name in the same directory while in Windows, you cannot have 2 files with the same name in the same folder.
In Linux you would find the system and program files in different directories whereas in Windows, system and program files are usually saved in C: drive.

Main differences between Windows and Linux:

Windows uses different data drives like C: D: E to stored files and folders.	
Unix/Linux uses a tree like a hierarchical file system.

Windows has different drives like C: D: E	
There are no drives in Linux

Hard drives, CD-ROMs, printers are considered as devices	
Peripherals like hard drives, CD-ROMs, printers are also considered files in Linux/Unix

There are 4 types of user account types 1) Administrator, 2) Standard, 3) Child, 4) Guest	
There are 3 types of user account types 1) Regular, 2) Root and 3) Service Account

Administrator user has all administrative privileges of computers.	
Root user is the super user and has all administrative privileges.

In Windows, you cannot have 2 files with the same name in the same folder	
Linux file naming convention is case sensitive. Thus, sample and SAMPLE are 2 different files in Linux/Unix operating system.

In windows, My Documents is default home directory.	
For every user /home/username directory is created which is called his home directory.

source: https://www.guru99.com/linux-differences.html
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