Even I have sort of stopped the sillyness of "Linux on the (Mass Consumer) Desktop", as I write this from my Linux desktop however, I found Information Week's Windows 7 Vs. Linux: OS Face-Off. Definitely an interesting comparison in terms of what each OS has going for itself, and it does bring up a couple of things I hadn't thought about (ie: 32 vs 64bit issues).
I tried installed Windows 7 on two Dell D630 computers. Very basic Core 2 laptops. Both failed. Linux, installed just fine. Got Windows 7 up on another computer, yeah, it's just Vista.