• Aside from the group/user facl, Windows also has ACL inheritance (making changing ACLs for a directory much faster), separate delete permissions (rather than write permissions on the parent directory), permissions regarding who can change permissions (again, rather than write permissions to the parent directory). It can also manage who can alter attributes like “read only”, for example to act as a share locking mechanism.

      set/getfacl comes close but doesn’t provide the same freedom of configuration NTFS provides. There’s no “users of group X can temporarily take ownership of a folder and all subfolders” without recursively going through every object, which can be very painful over the network.

      Furthermore, the Windows SID system is much more practical for shared networks than the incremental user IDs Linux generates per install. You can centrally allocate user IDs in Linux, but it’s not an integral part of the system like it is on Windows, where even local accounts have unique user IDs.