Microsoft had a team to help optimize PHP for Windows, which is part of PHP 5.3. Some of the numbers I've seen show performance close to PHP + Apache on a unix system. Prior to 5.3 (which means that currently, since 5.3 is not yet complete), performance is poor on Windows. I think there are some fixes and tricks you can do to improve it, but it will cost you a bit of performance. This may or may not be a problem; People tend to overestimate productivity.
Note that there are other reasons to use unix than just performance. The code may be incompatible, and although the main php works pretty well, you may run into problems with php extensions and third-party libraries. Regardless of how you look at this, Windows is the second speed to run php.
troelskn
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