Even if the Linux kernel has evolved internally a lot since then, it has remained constrained by the userland POSIX interfaces, some of which are obsolete.
You cannot predict whether Linus, at his current age and experience (which only now are similar with those of Dave Cutler when designing Windows NT), would do a better or a worse OS than Dave Cutler, if he would be free to abandon everything else and to design a new incompatible OS, without legacy baggage.
Even if it had a nice clean design, I do not remember anything really revolutionary in the initial Windows NT, at least in the features exposed to the users.
Almost everything had a correspondence either in UNIX or in OS/2, but because NT could afford to be incompatible, most NT interfaces had various nice improvements, especially in asynchronous IO, event handling and security. Also because they were designed together instead of being accreted over a long time, the NT interfaces and types were much more consistent in the beginning, compared to UNIX. After other 25 years, Windows has accumulated again countless API additions and replacements, so the initial consistency is long gone.
You might compare Cutler to Tanenbaum if you wish.