Afaik. Windows have some more overhead then Linux, and thus Linux probably use slighly less resources.
However, you'll typically using different browsers in Linux vs. Windows. E.G. Firefox is the default web browser in most Linux distros, while Edge is the default one for Windows.
And I believe that the web browser you choose, and hardware speccs are more important than the OS you choose, when the only important measurements are the user experience from of web browsing.