JMeter: Is Windows not capable of handling a hundreds of thousands of users in single system

My linux (i5 Processor, RAM: 16GB) machine is able to handle 100k users easily however same does not happen with Windows 8 (i7 Processor 2600 @ CPU 3.40GHz, RAM: 32GB) and thread creation stops after specific amount of thread is created somewhere around 20k in JMeter.

Is there any reason as why Windows in not able to handle huge number of users?

via Chebli Mohamed