Having skipped from XP to OSX (skipping Vista completely), I dropped using my Mac almost as soon as I got Windows 7. It has so many little convenience features, that even the trouble of learning the new ins and outs of the OS was so much smoother than learning the similar ins and outs on my Mac, and the results were so much more productive. All of the major OS interactions are pretty much amazing.

On my Mac I kept going "oh, so that's how you do that" when getting to know it while transitioning from XP.

On my Windows 7 PC I kept going "Oh! that's such a much better way".

It also doesn't try to overwhelm with glossy shininess, it just does stuff that's natural and intuitive. The new taskbar is pretty much magic in code.

Natural and intuitive is a loaded phrase. It's natural and intuitive because you have prior experience with the prior offerings from one vendor. People going from OSX 10.4 to windows 7 to OSX 10.6 Snow Leopard are going to be parroting your comments just in the other direction.

I personally think that OSX has more in common with XP than 7 does with XP or OSX.