Like most other users said: if you use PHP & MySQL to create your websites, you go with Linux VPS. if you use .Net/ASP & MS SQL to create your websites, you go with Windows VPS.
If you are thinking to be a web hosting provider you may want to have both. VPSes are cheap these days. You can have both so you can get both linux and windows customers.
Just want to let you that most Windows Control Panels such as WebsitePanel support both PHP+MySQL and .NET/ASP + MS SQL. You can get both with one VPS.
Running PHP+MySQL on a windows server is not recommended, but it can be done.
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