Phoronix published Windows vs. Linux Scaling Performance From 16 To 128 Threads With AMD Ryzen Threadripper 3990X A quote from the article:

As has been known for a while now, AMD Ryzen Threadripper processors really show their true potential on Linux with often significant increases to the performance thanks to the kernel's better scalability compared to Microsoft Windows. While Microsoft has made some improvements in this area over the past year, with the AMD Ryzen Threadripper 3990X 64-core / 128-thread HEDT processor it really shines on Linux. In this article are benchmarks of Windows 10 Professional and Windows 10 Enterprise against Linux on the Threadripper 3990X when going from 16 cores to 128 threads for seeing how the three operating systems are scaling.

  Windows vs. Linux Scaling Performance From 16 To 128 Threads With AMD Ryzen Threadripper 3990X