Windows has clearly needed more polish than Linux, given that it wasn’t until this past summer when AMD could consider its quest for optimal threading complete. Since the release of those (now last-gen) Threadrippers, both Linux and Windows have received updates to improve threading on big CPUs, and improve performance on their respective platforms in general.
An explicit example we remember is with 7-zip its built-in benchmark didn’t scale well with the 2990WX in Windows, but did just fine in Linux. At launch, many reviewers encountered performance anomalies, but in some cases, those anomalies proved to be nonexistent in Linux. When AMD released its second-gen Ryzen Threadripper last year, its top-end model offered 32 cores, and 64 threads.
Windows performance debate, another element is thrown in with the fact that software optimizations can differ between OSes, ultimately making it difficult to predict which route would be quicker. Desktop users have always cared about software optimization, and as soon as many-core CPUs began to hit the market, it became immediately clear that not all software is developed alike.