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Linux vs Windows tested in 10 games - Linux 17% faster on Average
(video.hardlimit.com)
This is a most excellent place for technology news and articles.
Can you be more specific?
I may be reading this wrong, but it sounds like you think Linux requires all your files to be converted to some other format before you can use them. There is no such thing as a Windows-JPEG and a Linux-JPEG, it's just a JPEG. All your files will still work. It's the software that opens the files that might need to change (e.g. MS Word or Photoshop).
Unless you're talking about filesystems like NTFS and ext4, in which case there is no argument to be made as Linux supports NTFS already. In my experience, it "just works".