Explanation of superiority of Linux for audio?

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I keep reading/hearing about the superiority of Linux audio but can't find any scientific explanation for it. Windows is proven to give bit-perfect playback if configured correctly. there is asynchronous USB and jitter can be virtually eliminated. so what's left? can anyone give me a logical explanation of this?
 
I do not think there is any advantage of linux in terms of sound quality, at least not on a general basis. Individual HW systems sound and perform differently.

Linux is a highly tweakable, configurable, and inspectable system. But if you are happy with your windows machine, I do not think it will give you any benefit in terms of sound playback and quality.
 
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