From Wikipedia

ALT Linux

ALT Linux Team arose from the merger of IPLabs Linux Team and Linux community of the Institute of Logic, Cognitive Science and Development of Personality.[8] The latter cooperated with Mandrake Linux and SUSE teams to improve localization (specifically Cyrillic), producing a Linux-Mandrake Russian Edition (RE).

At some point, Mandrake and Mandrake RE became in fact different distributions and thus the decision was made to create a separate project. The name ALT was coined, which is a recursive acronym meaning “ALT Linux Team”.

The split led to the creation of the Sisyphus package repository, which is an unstable branch of the ALT Linux development.

In 2007, the Sisyphus repository won a prestigious CNews award in nomination for Information Security

From Alt Linux web page:

ALT Linux was founded in 2001 by a merge of two large Russian free software projects. By the year 2009 it became a large organization developing and deploying free software, writing documentation and technical literature, supporting users, and developing custom products. ALT Linux produces different types of distributions for various purposes. There are desktop distributions for home and office computers and for corporate servers, universal distributions that include a wide variety of development tools and documentation, certified products, distributions specialized for educational institutions, and distributions for low-powered computers. ALT Linux has its own development infrastructure and repository called Sisyphus, which provides the base for all the different editions of ALT Linux.

From Wikpedia:

Windows 7 Ultimate

Windows 7 is available in six different editions, but only Home Premium, Professional and Ultimate are widely available at retail.1 The other editions are focused at other markets, such as the developing world or enterprise use. All editions support the 32-bit (IA-32) processor architecture and all editions except Starter support the 64-bit (x86-64) processor architecture (64-bit installation media is not included in Home Basic edition, but can be obtained from Microsoft).

Windows 7 Ultimate contains all of the same features as Windows 7 Enterprise, but unlike the Enterprise edition, it is available to home users on an individual license basis.1 Windows 7 Home Premium and Windows 7 Professional users are able to upgrade to Windows 7 Ultimate for a fee using Windows Anytime Upgrade if they wish to do so.1 Unlike Windows Vista Ultimate, the Windows 7 Ultimate edition does not include the Windows Ultimate Extras feature or any exclusive features as Microsoft had stated.1 However, even though it is the consumer equivalent to Enterprise, Microsoft will only support Ultimate until 2015, as per Home Premium.

Now, I have found an article comparing these two in common day by day tasks, like:

What was tested: Simple everyday operations were used as performance tests:

* Opening of graphic file, map - size 80*80cm, file size 5,2Mb
* Opening of OpenOffice.org document, file size 560Kb, 198 pages
* Music file playback, artist Moby, track in my heart.wma
* Movie file playback. 2 movies were selected for tests 1. Our

Russia: Eggs of Fate (avi), and 2. The Mating Habits of the Earthbound Human (avi). Also note: Eggs has better quality, but file size is almost equal for both movies: 700Mb. Probably, new coding methods are used in Eggs, but I am not sure. But playback went differently for those files.

Comment. All these files were opened from fileserver in the network (working on Samba). Both Linux and Windows worked in their default graphical environments after installation.

You may read the results at: Alt Linux KDE vs Windows Ultimate

Yes, Windows is in no way better than Linux, but the article below doesn't say that either.
It is just the title, a good way to attract readers, and I think it certainly did.
Some of the statements are true.
I have written some days ago
http://www.go2linux.org/mt/linux-ht/2010/10/are-there-too-many-linux-distributions-1.html

And yes, the way to distribute third party software is an issue.

The hardware support maybe not one anymore, yes the manufactures does not make drivers (modules) for Linux, but the community does a great job supporting new hardware.

One think I have read somewhere is:
Linux may not be for everyone, maybe we should focus on a niche, people like us, who likes to know how things work, people who likes freedom.

Windows users, usually does not understand about computers, as soon as they become computers savvy they prefer to switch to Linux.

Maybe we should let Mark's Ubuntu be the one to fight against Windows, and the rest of distributions continue to be what Linux is.

Amplify’d from linuxcanuck.wordpress.com

Why Windows is Better Than Linux

Most hardware is made to work on one of two platforms, Windows or Macs. Equipment often ships with disks for one or both of these two platforms. Seldom, if ever, do you find a Linux disk. This has nothing to do with Linux not being able to run said equipment, but rather speaks to the size of the market. Linux is small time.

Compatibility

Community Issues

Other OSes do not have the same community issues. They can be seen as a strength or a weakness. We are a fragmented community. What distribution should companies support? What package format should they release their software in? What happens when you upgrade your Linux distribution? Does the software need to be upgraded, too? Surely, that means more work for developers.

We are also a fractious lot. Whenever someone takes the bull by the horns and tries to deal realistically with any of these concerns as Mark Shuttleworth has done at times, then he is accused of trying to speak for the Linux community at large and having ulterior motives ascribed to him. He is after all, trying to push his own agenda, so his detractors say. But, isn’t it in every Linux user’s best interest to deal with these issues? Why should he or anyone else step forward if he is going to be subjected to scorn and abuse?

Final thought. Technologically there is no reason why Linux cannot do all the things that Windows or Mac OD does. Things are the way they are for many reasons. Linux in itself is not the limiting factor. Read more at linuxcanuck.wordpress.com

As the author admits, this are just his data using his hardware and configuration.
But the results shows that Linux is improving comparing to the first results he had.
Anyway, it may be a good idea that someone try to do a more in dept test about this comparison

Amplify’d from jeffhoogland.blogspot.com

Linux Out Performs Windows in OpenGL

Using the Unigine benchmarks Windows 7 on my system obtains the following average frames per second:

Tropics - 30.5 FPS Sanctuary - 35.2 FPS

Of all the Linux distros I recently tested, Chakra Linux performs the best in these benchmarks with the following average frames per second: Tropics - 38.0 FPS Sanctuary - 38.3 FPSRead more at jeffhoogland.blogspot.com