I think this is one area where Windows has an advantage.
ACLs, Appcontainers with capabilities, etc have been something in the OS for more than a decade.
Linux has effectively same options and more via LSM. I'm not sure why ACL is mentioned here since it exists on Linux too. What advantage do you mean specifically?
There are a lot of LPE's in Windows too. Remember that it started out as a single user operating system, it took a long time to get software on board to not always running as admin.