Moshe Bar at Byte.com has performed a careful and thorough side-by-side benchmarking of OS X as a pure server (not desktop) environment by installing both OS X and the SuSE PowerPC Linux distribution on an XServe. Short story: OS X lost to Linux on every measurable count, but Moshe is still impressed, since OS X is so new while Linux has had a decade to tune its subsystems. To my knowledge, this is the first such test done with this degree of care.
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Music: Fugazi :: Waiting Room
OSX is not new, in fact it’s older then linux.
I think you’re stretching the semantics there – and it’s not even clear whether you’re referring to BSD or to NeXTStep.