Yes, in it's areas of specialty, Linux wins. Linux will always win for server and multiprocessing. But Linux can't run Photoshop, Premiere, Final Cut, Lightwave, After Effects, Motion, or any of the other major commercial video/image/3D modelling/motion graphics editing applications many professionals need.
The short term solution to the above problems is to use Linux in tandem Windows XP Pro, which lacks the suckage of Vista and unlike OS X, is availible on a wide range of hardware. Additionally, thanks to the new KVM feature introduced with Linux 2.6.20, Windows can now run via hardware virtualization on computers with certain new Intel and AMD processors, and while this might not be adequete for the needs of graphics users, for users of less resource-demanding proprietary Windows only apps, this is a major breakthrough. Additionally, the open source replacements for expensive proprietary graphics software are getting better all the time.
What do open APIs and native virtualization give me? How do they help me get my work done?
Well, why don't you ask the people who buy Parallels? People are paying $70 for a third party app to deliver for OS X what, as of 2.6.20, Linux can do out of the box (on certain CPUS): allow the use of other operating systems simultaneously. Also, if we assume that OS X can be legally used in a VM running on Apple hardware, this entire question is obviated, since instead of running OS X on bare metal, people can use Linux with 2.6.20 or later, and run both OS X and Windows in virtual machines. In that manner, users would be tapping both the full potential of their hardware, and could still access proprietary OS X and Windows apps.
Regarding open APIs, these also do a lot for business users, in that they ensure continuity in the face of platform shifts. They give business users freedom from having to worry about interoperability of their current applications with whatever they might wish to use as operating systems five or ten years down the road. Indeed, this entire debate is ignoring one of the biggest benefits of using Linux rather than OS X on Apple hardware: that of using Open Source/Free Software. Even if Linux was technically inferior to OS X (which as far as I can tell, its not), I would argue that the added benefits that open source affords in terms of flexibility, security, user control, and cost of ownership would more than outweigh any technical inferiorities.
However, fortunately, I am not forced to argue the benefits of Linux merely on the grounds of it being open source, since it also, as far as I can tell, is a better OS from a technical perspective.
Regarding the issue of the Linux GUIs, I find it amusing that Linux is being bashed for inconsistancy by Mac fanboys, who use an OS that
ships with upwards of four different styles of windeco! In Linux, the inconsistency between KDE and GNOME only becomes noticeable when you use the apps of one on the other, and even then, it's an extremely minor thing. The worst trouble its ever given me has been in terms of font size disparity between the two, and only after I had heavily meddled with the default configuration.
However, the most moronic statement I've seen in this thread is Stark's claim that n00bs are somehow more able to use OS X than Linux. I've personally seen total Windows n00bs sit down in front of Linux and thrive in that environment. From the conversations I've had, a lot of Windows users do get stuck using OS X for the first time due to the huge differences between its UI and that of Windows, whereas the high degree of similiarity between KDE and GNOME, and Windows, makes the transition much easier for that demographic. It's also worth noting that the OLPC and Intel's Classmate PC both run Linux (the former selecting Linux in spite of an offer from Jobs to supply OS X free of charge).
Cool. I agree, personally.
The problem does arrive, though, that you have no way to actually purchase an Intel copy of Mac OS X, until Leopard arrives. So until June, the only way to get Intel Mac OS X is through illegal means or by purchasing an Intel Mac.
I would be really suprised if Leopard in fact does not in fact utilize Apple's trusted platform module to ensure that it only is used on Apple hardware.