What are you talking about? Is Windows 7 'Save As' better than Mac OS X 'Save As'?
*Edit: Ah, let me guess
You're referring to Lion's fangled new document management features? I haven't installed Lion yet, so I can't comment on this
but it sounds great in theory. I'd have thought this was a plus for Lion.
Well there's a first time for everything. I guess it would take not having tried it to consider this in any way, shape or form a plus for Lion

. It is the most dangerous and destructive 'feature' any OS has ever had. I'm only glad the MS Office apps don't support it yet and my workflows there can remain intact.
As for the general subject, I still can't work out why people try to get us of all people to convince them of what is really nothing to do with us. Apart from anything else this forum plays host to some of the most critical Mac users the Internet has to offer. You are far more likely to never want to switch ... huh I guess that's the challenge to us, try to give positives?
Okay, well it's hard because in Windows 7, most anything you don't like can be turned off: that's just not the

way. Including Snap, a feature even worse than Lion's version control, of course. I think the most valid point here is that against the registry architecture. Antivirus is no longer a valid comparison, Apple just chooses to hide its efforts so that we only found out they existed when there was a threat. And it isn't Microsoft's fault, MSE can't be bundled for anti-competitive blah, right?
I dual boot on my '08 MBP, and have done since Vista hit SP1, making it a truly awesome OS and, I found, more enjoyable to use than OS X at that time. Lion is now risking that being the case again, for 7, but the native apps are what keep me maining Lion. Mail, iCal (even with butchered looks), Safari, iTunes, iChat, Preview (especially built-in PDF management!), iPhoto, etc. The complete package, as it were, lacking really only a decent MS Paint equivalent.
So it was indeed hard trying to sell OS X, and I couldn't do it entirely with a straight face, but there you go, challenge accepted!