Yes... let's knock the stuffing out the ideas, not each other.
In an ideal world, yes. Mind you, most people here would share my experience that the computer does not audibly stop playing sound to do something else.
Usually. I built this computer because the last one actually did!
... Actually, I thought there would be a lot more! Most of those processes will be consuming no resources for most of the time.
Whether Linux is better than Windows at multitasking is a moot point, and one that we might moot some time. It is true that it is built on a model that was a multi-tasking, multi-user system long before Windows was born, and even longer before it would, even with more than Window open, actual
let us do more than one thing at a time.
Thus, I'd suggest that Linux is the better system, but someone would immediately remind me that it is running on the same hardware-interupt-based physical architecture, and then go on to remind me that Linux audio people, whilst not, perhaps, going to the same levels of process elimination as one might with WinXP,
do have complex tweaks to balance interrupts, and do go to the trouble of using "real-time" kernels. Things seem to have easier recently. It's not that long since I wrote a whole thread about my struggles to make my particular system work.