what??! Windows has none of the basic tools for OS or software developement, sure, it has Notepad, but lets face it, notepad does not have automatic intenting nor synthax highlighting. Linux is more stable while it provides you with a great c compiler (gcc) and, if needed, there are GNU compilers for almost any language that are usualy installed from the systems package lists. Theres like a thousand different IDE's that work perfectly for all kinds of developement, I for one have not seen one editor that does not have synthax highlighting.If you intend writing a commercial operating system choose Windows
The more stable part also, ofcourse, makes it more suitable for emulating other OS's witch would be good,
Then, also, almost all software is free, in almost all ways possible. I can see no reason to why you should use Windoze for OS developement!!