As a user of both I find neither to be easier / difficult than the other. Each has its strengths and each has its weaknesses. Both or solid operating systems.
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That doesn't answer the question.
Windows takes something that should be simple and just flips that logic around... Even something as simple and insignificant as adding a network printer to Windows is such a hassle compared to in OSX. In fact, I typed a whole document on my Mac, got ready to print it, and realized that no printers were set up on the machine... did I even need to type in the URL, or, let-alone open the printer prefs? No, I could add my printer in 10 seconds RIGHT from the 'NO PRINTER CONNECTED' dialogue box that came up in the first place! It's things such as that that Windows gets wrong... not to mention that the file management system in Windows is a joke; it is as if Windows scarfs-then-barfs your system files, or any file for that matter. The weaknesses of Windows outnumber those of MacOSX. (and don't get me started with how insecure Windows is, which I have previously mentioned).