mmm, let me check... nope, no 2GB limit on my windows7 64bit.
Was speaking of 32 bit OS version !!!
WinXP 32 bits have these 2gb application limit ( can be increased to 3 gb using tip and trick )...
The 32 bits Linux kernel 2.3.23, from 1999, have introduce the use of 64 gb ram...
The 32 bits MAC OS X 10.5 Leopard, from 2007, have introduce the use of max 32 gb ram...
Some old version of 32 bit windows support a lot of ram too : Windows 2000 32 bit datacenter with 32 gb ram, Windows server 2003 32 bit Enterprise with 64 gb ram, windows server 2003 32 bit datacenter with 128 gb ram, windows server 2008 32 bit Enterprise/datacenter with 64 gb ram...
Seem that if we remove all desktop 32 bit OS from Microsoft, all other 32 bit OS ( Windows, Linux, MAC ) are able to use at least 32 gb...
The 2 gb limit only appear on the desktop version of windows 32 bits... it is not a hardware limit but a license limit... if a 32 bit windows version from 2000 was able to use more that 2gb, why it is not possible today...
Of course, if a gamer have more that 128 gb ram ( in some case, 64 gb ram ), the need to use x86-64 become a fact... to my knowledge, there is not yet desktop motherboard able to reach these limit... same my workstation motherboard have a limit of 96 gb...

So, what is the point to move from 32 bits OS to 64 bits OS when 32 bits OS can access a lot of memory... each time, the "2gb limit" is used like a excuse for push people to buy new OS... there is numerous good reason why it is interesting to use a x86-64 OS but the "2gb limit" is a false one...
Now, how does linux builds from 2002 (when winXP was released) compare to current operating systems in 2010?
Why do you wish compare a linux from 2002 to OS from 2010 ? If you wish compare something, compare Linux 2010 to other OS from 2010 !!!
By the way, these is a difference between "linux" and "linux distribution"... a linux distribution is a kernel + a desktop ( GUI )... windows is make of a kernel and a desktop too...
In the last 10 year, Microsoft have work more on the desktop ( GUI ) section that the kernel part ( who is the real OS )... on linux distro, you have a bunch of desktop ( gnome, KDE, Xfce, LXDE, etc )... kernel part of Linux evolve in function of the commercial release of new material or protocol...
At the kernel level, as today, Linux seem to be better... almost support all hardware, same old one ( not like windows )... support a lot of various disk operating system and processor... this happen due to the open source thing, not because linux dev are better... by example when you have the source of a old printer driver, it is easy to upgrade it or convert it to x64...
At the desktop level ( GUI )... it is all about taste and color... i like KDE but some like Gnome... there is GUI who make look a linux distro like a Win xp desktop, or a MAC desktop, or what you wish...
A lot of desktop thing introduce in Vista/win7 are in fact coming from Linux ( who itself is based on Unix )... lot of people have find the new right system ( administrator, user, etc ) to be a plague on recent win OS... well Linux/Unix user know this from long time... the aero desktop was introduce after the beryl/compiz 3d desktop was released on Linux...
At the software level, a lot of Linux software have make release for windows : Gimp, wings3D, OpenOffice, Firefox, etc...
As today, it is somehow difficult to compare Linux and Windows OS... both have their quality and default... due to the open source thing, Linux can become very powerful but only if you can compile software... same on my powerfull computer, it take several days of compilation for build linux from scratch... but final result is a kernel ( os ) build only for my material and who will use all the power... not really something for a Joe user