Intel Iris Graphics 5100: Windows 8.1 vs. Ubuntu 14.04 Linux
While Nexuiz is now a defunct open-source game, when running this rather modest GL2 era game the Microsoft Windows performance is over twice as fast for the Iris Graphics 5100. Upgrading to the Linux 3.14 kernel and Mesa 10.2-devel driver hadn't helped the performance.
OpenArena was the most basic cross-platform OpenGL game tested for this article. Interestingly for this test, the OpenGL performance was on par between operating systems.