The file systems show different file sizes because they handle the data clusters differently.
For example, windows uses FAT16/32/NTFS which all handle data differently.
That is why if you have a 60GB HDD and you check to see how much space it has, the OS says 59.2GB Capacity.
Linus has a great advantage over windows in this category because some people just like to play with file systems to tune them for better performance (e.g.- reiserfs). A notable application area where improved performance is particularly valuable is that of news processing. News involves ``lots and lotsa tiny files,'' which tends to be challenging to handle.
Something that you can't do with a Windows machine.