Regarding benchmarks and Linux-focused hardware roundups, one thing worth of consideration is that while Microsoft places strong resources on O/S development to create features that will require the end users the need to get the latest and greatest powerful hardware, Linux places their efforts in order that the end user will still be able to use their old hardware and get the best user experience while running the latest and greatest software.
So, some benchmarks could be presented to compare the user experience while running various software on both Microsoft and Linux O/S's, using differently powered machines.
For this, you could pick up some popular open source and proprietary (or their free equivalents) application that can run both Linux and W7. and compare prices, time and power consumption for retrieving, saving, processing, compiling, encrypting,decrypting compacting, extracting, encoding, decoding, backup, restore, nš of frames,etc, with machines from a range of different CPU and memory capacities.