Linux has file extensions -_-
.conf for example, for
config files...
and linux doesn't have weird reg stuff like dev,
dev is just all the things in your PC, like the com port, or the HDD,
NT has it too, but it's hidden
As for win3.1 GUI, I presume this guy never saw KDE, cause I can assure you that KDE can look twice as good as windoze XP
There's only one real downside to linux:
It doesn't have messenger plus