Is Windows the best OS?

Technically no, not for any purpose what so ever.
Mac OS is the best desktop OS - it has an excellant user interface and a brilliant security model.
Not true, for Games there's no OS better than Windows. Sure Linux is getting better but it has a long ways to go.

I'm a hardware guy so I need code to run the stuff, an OS, which OS doesn't matter as long as its efficient in the area's I use my PC.

My PC isn't used for work, its mainly used for gaming, music, movies. In this area I feel that Windows XP is the best OS. XP has the best hardware/game support bar none

For people that mainly surf the net, online shopping, email and chat, I think they would be better served using Linux.

On the windows security issues ? I'm not one who blames MS, instead I blame society.

Contrary to popular Myth> MS security problems aren't the result of dummies who write crappy code. MS security problems exist because its the target of a society that raises children to be lying, deceitful, thieving scum bags who lack respect for fellow man !