One was developed by a guy named Bill.
The other was developed by a guy named Linus.
Both wrong.
Last time I checked, a large number of people were involved in developing the first version of windows. Unless of course the windows 1.0 easter egg was just a bunch of random names.
Mr.Torvalds created the Linux <Kernel>, also, most tools that people that work with linux everyday use were not created by Linus, and, in fact, the majority of the codebase is not his. It's changed- evolved.