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.
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.
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.