Well .. your question is quite confusing.. generally people asks which control panel is best for linux or windows .. so your question is quite odd. Anyways , If you are going with Plesk then it works on both the OS platforms Linux as well as Windows. If you are looking to provide hosting services , you need to finalize if you are going to offer windows shared hosting or linux based hosting.
Well for linux based hosting Cpanel is actually best suited control panel and easy to administrate. However if you are looking for Plesk based Hosting then CentOs 6 would be good as long as you are familiar with the OS level administration.
Centos 7 and Debian 8 are stable linux distribution. I prefer Debian because I have always used it, and also because dotdeb.org offer a great packages reporisitory.
But Plesk will run properly on both of them