I assume that this also depends on your goal, if you are developing applications (read WPF / Windows Forms), then, as already mentioned, it will need to be tested on several platforms, so this does not make a difference. However, if you are developing web applications, you should target the specific version of IIS to which you intend to deploy. This made it easier to run IIS Express, however, if you plan to use IIS 7.5 for Windows 2008 R2, start Windows 7 :-)
In my experience, Windows 2008 R2, working as a workstation, is pretty good, but does not have support for some DVD-RW discs, and graphics cards may be a little unstable, so stick with Windows 7 :-)
Hope this helps :-)
Westdiscgolf
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