Windows 10 vs. Linux Performance On The AMD Ryzen Threadripper 3970X
Intel Open Image Denoise, which is one of the components to the oneAPI rendering toolkit along with the likes of Embree, saw the same performance between Windows and Linux.
LuxCoreRender was running well on Windows -- it performed the best in one scene while being in the middle of the pact in the other scene.
The new Blender 2.81 release continues performing better on Linux than Windows for CPU-based rendering.