I learned Linux pretty well before I learned Windows (I was an early adopter) and I felt equally baffled by Windows at a time. I felt nothing made sense. :)
I don't think either make any sense. I guess you could give Windows the nod for not really even making any pretense of making sense (my favorite detail is how 64-bit system files go in "System32" and 32-bit system files go in "SysWOW64"). OTOH while I never got the /bin /sbin /usr/bin /usr/sbin thing, I always vaguely assumed there was some deep reason behind it that I just didn't understand.
