Linux firewall vs Windows and Hardware based firewalls

["Andre Volmensky" <AndreV@datcom.com.au>]

Hello all,

I have to put forward an argument to management regarding setting up a
firewall on some of our clients networks.

What are the advantages of a linux firewall over something like Windows
with WinRoute on it, or even a hardware based firewall. What are the
disadvantages etc. I know I am asking on a linux users mailing list, but
I would also like reply's not to be too bias. 

Thanks
Andre