What is the performance different running docker on Windows versus Linux?
The performance difference between linux containers running on Windows, Linux, or Mac will depend entirely upon how much ram you allocate to the Docker Daemon.  The difference should not be noticeable.  Additionally, you will be able to take advantage of the Alpine base image (~5 Mb) for small, compact containers.

If you need to run IIS in your container, then you should look at windows containers.  The disadvantage is that the containers will be significantly larger in size, and you will lose cross-platform compatibility.  Docker windows containers.