first of all MQWF version 3.4 is out of maintenance since several weeks.
Performance calculation and measurement is such a complex issue that you cannot make a general statement or recommendation about the best suited platform. You always have to specify the context of your system in order to make a platform decision ( lucky enough if you have this kind of freedom at all ). MQWF scales very well on all platforms but you cannot seriously expect the same QoS on a Windows system as you have on an ( expensive ) z/OS.
You can take the performance calculation spreadsheet which you can download as a SupportPac and see which system results in which performance.
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