As Ovid said.

The real beauty of Perl is that you can hack on what ever platform you are most comfortable with and then "port" your code over to another platform and have a 95% chance of it working right the first time. (I don't say 100%, because I have been bitten more than once by CPAN modules that I forgot I installed on the dev-box. But, since they are on CPAN, that is easily remedied.)

That said, working on one of the *nix flavors is my personal preference, particularly if I am going to be building and software from source. (But then, I am old-fashioned, after all.) I always get into snarling contests when I start working with compilers/linkers/nmake under a Windows OS.