The big difference is when you're in a multi-computer (Active Directory / NIS / LDAP) environment. On UNIX all the IDs are smallish integers, so you have to be careful to ensure they're unique and non-overlapping. On Windows you have a "SID" which is variable length and (for users) usually a big random number.
Linux User IDs since decades are 32 bit integers; you can just use some mapping system to allocate them automatically and you’ll never run out.
The limitation is that there is one user ID, 0 which can do everything and all the other IDs can do almost nothing.
This has nothing to do with domains and everything with the distinction you describe between the Windows Administrator, local system or even more powerful trustedinstaller accounts.
Yes and no. Bear in mind, a large part of a Windows SID is a namespace - the actual id within that namespace is so far without exception under 32-bits. An entire Active Directory domain (read: single domain, not forest) is actually limited to 2^30 RID's being issued - after which no new accounts (including computer accounts) can be created, period. You can technically unlock an extra bit and issue 2^31 RID's starting with WS2012, but compatibility is a potential issue and MS's documentation says you should only use it while planning a migration to a new domain (and for good reason).
This does technically give Windows some advantage here as SID's are namespaced - you can have multiple domains in a forest, domain trusts, etc - but I don't think as far as realistic number of users accessing a network it makes much of a difference.
Where it does suck on Linux, however, is user namespaces. 32-bits is a lot when it comes to just giving out accounts, but it's nowhere near enough to give every user a 16-bit chunk of accounts for mapping the traditional 0-65535 (because nobody) ranges for use with unprivileged user namespaces. I'd really like to see a push for 64-bit uid/gid's for this reason.
And yet in practice the only problem with them is when mapping Windows SID is needed. Otherwise, they are fine.
Also, Windows SIDs are fixed-size 128 bit. They were supposed to be GUIDs, but they are not that random; user SIDs contain common prefix from the domain SID.
https://docs.microsoft.com/en-us/troubleshoot/windows-server...
Windows also differentiates between the human ADMINISTRATOR account and machine "root" accounts like "LOCALSYSTEM".
User accounts are also disambiguated by "domain"; ADMINISTRATOR on the local machine is not automatically the same as the domain-wide ADMINISTRATOR.