Most of our recent Windows vs. Linux performance comparisons have been done using Windows 8 (e.g. AMD Kaveri: Windows 8.1 vs. Ubuntu Linux, SteamOS vs. Windows 8.1, NVIDIA GTX TITAN: Windows 8.1 vs. Ubuntu 13.10, etc). However, for changing things up a bit and looking also at the state of mature graphics drivers, being benchmarked today is the Ubuntu 14.04 Linux performance with the latest open-source Intel HD Graphics driver code compared to Windows 7 Pro x64 with its latest Intel graphics driver when using HD Graphics 3000 Sandy Bridge hardware."
Any major computer upgrade generally requires a full software reinstall too. No so if you heed the advice in the guide to Upgrading a Motherboard without Reinstalling. PCSTATS Tips