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.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.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:.Linux peripherals like hard drives, CD-ROMs, printers are considered files whereas Windows, hard drives, CD-ROMs, printers are considered as devices.Linux runs faster even with older hardware whereas windows are slower compared to Linux.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.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.A general tree file system on your UNIX may look like this.

Linux vs windows vs mac meme