What in particular do you find to be lacking in the linux kernel?
* IOCP is loads better than epoll
* SEH is a better model for synchronous processor instructions than Unix signals
* Windows allows some better/easier ways to introspect or modify other processes than Linux does. You can't change another processes memory map on Linux, whereas you can on Windows. And /proc is a pretty poor interface for getting process data, IMHO.
[see also https://news.ycombinator.com/item?id=11865760 for a lively discussion on this topic]