accuracy of comparison between debian and windows

Hello,
It is wrote in the Why Debian part 
(http://www.debian.org/intro/why_debian) that some Windows applications 
run faster in linux with an emulator (wine I suppose) than in there 
native environment. Is there more details about what kind of 
applications and which OS (you speak about Windows 95 in the same page 
and this is a very old OS) are used for these tests ?