Hello,
This is a loaded question. Some people will answer with cost estimates, others with hardware requirements, and still others with the religious war between the two.
Novell is quite stable, and built upon Linux. Novell's email system, Groupwise, can be a pain in the rump to restore an account, but other parts of Novell, particularly the web-based management of the server, are quite cool and pleasent to work with.
Windows Server 2003 is also a quality contender. (Did I just say that?) Yep. I am studying for my certification in it as we speak. A number of nice features are included with the software, including IIS, a simple email handler (SMTP / POP3), and remote control software.
Your question will not be answered in a simple fashion. I would look at licensing costs for clients to connect to the servers. I would look at applications that might need one environment over the other. The simple stuff will be easy: printers are supported by both, Macintosh and Unix are supported by both, both have remote control, and both have backup solutions.
You can also obtain sample evaluation environments for both network operating systems. Try them out. Not for a day. 2 weeks within each. See what you like and what you don't like.
Now, if all you are looking for is a simple file and print server, let's start talking Linux....
Christian