IMHO AmigaOS performs better than Windows XP & Linux because it features a more modern microkernel.
Windows NT/2k/XP/2k3 started out as a micro kernel, but was evolved into a hybrid.
OS X shares the same fate, but to a much lesser degree.
Nearly all Un*x flavors use a monolithic kernel that actually caused Linux to scale very badly when it came to SMP some years ago.