This is a tough decision to make...
Pros of Windows
1: Ease of use. Although MS certs aren't all that easy, someone with little to no experience can run a windows server as long as nothing goes wrong with it.
2: Popularity. Says it all, the vast majority of companies and software manufacturers use and develop on Windows. But because of this there is a large following of anti-Windows people, many of which will do what they can to make it's life miserable. I.E. Code Red Worm.
Cons
1: Cost. Obviously if you install Microsoft server software you are going to be dealing with major costs depending on your user base. Not only do you need a license for each piece of Microsoft software you run, but you will need CALs for each user that connects to that software. Be careful of that OEM software, you must physically have every CoA (Certificate of Authenticity) in possesion for them to be legal.
2: Licensing. This is my biggest gripe with Microsoft. They have no problems changing their licensing programs on you every five seconds. I have software that is still under standard and retail licensing, I have stuff that on Upgrade Advantage, and I have stuff that's on software assurance. The way they word it you think your getting a deal with software assurance but if you look at the costs over a three year period you are paying for the software 3 times on the odd chance that they come out with a new version in that time. And if they do they'd have to come out with 4 new version in that three year period for it to be a savings. For 3 servers and 45 workstations my total Software Assurance bill was around $22,000 over three years. At least with other companies I deal with (EDS, UGS, Mastercam) when I pay their maintenance I am guaranteed a new version every year, with Microsoft this is not true.
Pros of Linux
1: Obviously it's price. Contrary to popular belief you do not have to BUY a RedHat package. You can download the software along with umteen million other distros out there and install them on just about any machine you can get your hands on.
2: Resource Light. I can take the latest version of RedHat and install it on a Pentium II with 256meg of RAM and have no problems. Let's see you do that with Windows 2k3.

3: Lack of Popularity. I don't mean it's not popular, but as in #2 above with popularity comes the hackers. Although server software like Apache is no less a security risk then IIS; IIS is more attractive to hackers simply because it's from Bill Gates of Borg.
Cons
1: Linux or any Unix is not an easy NOS to administer. It takes someone with a little more experience and knowledge then the tokin secretary to run it.
2: Lack of software support. Although I do see the server side picking up a little speed, Linux just does not have the software selection available to it that Windows does. In windows I can hit the net and find 10 different packages of any software to accomplish the task I have, but with Linux it's hit or miss and when you do find it you have to be knowledgable enough to know how to build a package from source code and fix compile problems, or find a binary that matches your kernel.
3: Tech Support. Unless you purchase a support package, you are on your own when it comes to getting help. But then again, how many times in the last 5 years have you called Microsoft for Tech support? There are enough resources on the internet (IRC, Usenet, Tek-Tips, expertXchange, eventID.net, etc...) for computer people to use that make Tech Support unnecessary.
4: Licensing. Although this isn't huge deal in my opinion, to some non-computer types it may be. Right now SCO is suing IBM as you know for licensing rights to Linux. Who knows where this is going to go but it may be a concern to your CEO/President. Make sure you do your research on this topic and clearly cover it so it doesn't backlash on you incase the worst does happen.
As for your list
1. MS SQL servers for the database (no option here).
Windows - MS SQL
Linux - MySQL (perfectly acceptable replacement for MSQL)
2. Mail, internet and everything that comes with that)
Windows - Exchange (If you need the extra hubbub I.E. global contacts, folders, calendar
Linux - Sendmail with pop-3 on the client.
3. File/Print.
Windows - Standard
Linux - Samba/SMB (Will make your Linux box emulate a Windows domain controller. Not sure if they've gotten AD into it yet...)
4. A backup solution that can be restored easily quickly and anywhere with any kind of equipment.
Windows - Veritas (Only because I use it but there are others)
Linux - Write a Perl script and use Tar. Or purchase one of the many backup packages for UNIX.
5. Email must be worldwide accessible.
Windows - Outlook Web client.
Linux - There are a ton of generic web mail servers that will work with sendmail.
6. Remote working (thin clients orso).
Windows - Terminal Server, Citrix
Linux - LTSP (Linux Terminal Server Project), or something like VNC
7. Easy management and central.
There are a ton of centralized management solution for Windows, Linux and both.
8. Everything else that I can't remember at present.
When choosing your NOS, get the right NOS for the job. Don't go all Linux or all Windows. Maybe you want the domain to be controlled by Windows 2k3, but you want Linux to handle all your routing, gateway, internet stuff. Personally I like BIND DDNS much better then Microsoft DDNS for Active Directory, so I use Linux on my internal DNS servers, but that's a matter of opinion.
Good Luck
-Al