Linux to Windows:
1. Programming capability.
2. Open Source and any one can change the kernel (think Red Hat or Suse Windows).
5. Virus protection.
6. The Chess game comes with Fedora Core.
7. VI editor.
And this is not the end… Many to remember.
Windows to Linux:
1. MS Word (it should come free as like open office).
I think here I have given more than enough things…