SL has cut and paste. CMD+X, CMD+V
Finder does not support Cut and Paste for files, and is unlikely to do so. Its a philosophical difference, and to bring that up as an example of Win7 superiority is silly, at best. Apple could easily implement it, but they choose not to. Its another one of those "One button Mouse" deals, where Apple is being obstinate.
Windows 7 is a much better OS than its predecessors, but to claim it does the "little things" better than SL is so hilarious I don't know how to respond. There is literally no consistency between anything. Just go to the Control Panel, and while clicking dialogs you will be transported between windows that look like they are modern Web Pages (especially the network panels, with blinking computers) and panels that looked like they haven't realized that Windows 95 is obsolete yet.
Windows 7 is a UI and usability nightmare (compared to SL, although much better than Vista). What I do give credit to MS for is that its security model is rock solid (probably better than Linux and most Unixes). Mac OS X has fallen behind in security. This, however, is not that big an issue anymore, IMO, because all OS security is complex enough that attackers are relying on OS vulnerabilities less, and Social Engineering more to gain access. Again, Windows's bad (and more important in this context, horribly inconsistent over the years) UI has made its users more vulnerable to such attacks.