Windows 8 = looking expensive.
Corrected you there, as you of course realise that Windows sells for over $150 for a full copy or over $100 for an upgrade.
For $30 in Lion you get a slew of features, some of which are nearly worth the price on their own! All of the core usability apps (Finder, Mail, iCal, Safari, Address Book, more?) are new and improved, which is great, as I use these things all the time.
Auto-save and Versions, as well as Pause and Resume for apps are all features that apps can give us today, and yet by building them into the OS Apple is setting a new trend for more usable applications across the board. And this can only be a good thing; they may seem minor but it's this kind of forward thinking that means in a few years time, all of OS X will be better, not just the operating system. Even the improved fullscreen feature, which at first I thought "hang on, don't apps do fullscreen already?" sets a new precedent for richer applications that do more with your screen-space, and allows OS X to actually depart in a way from the old, permanent menu-bar that has served us so well, by hiding it till we need it, just like we've enjoyed with the Dock for so many years.
FileVault 2 I would pay $30 for on its own, in this age of security and paranoia over data theft, why wouldn't I want full-volume encryption that can be performed live on my startup drive? Add in the further improved sand-boxing and other security features and Lion is showing a keen desire to keep up to date on the security issues that threaten modern computer users.
Hell, even a bunch of the other things are big improvements; I hate having to use spaces and Exposé separately when they both perform a very similar task, so Mission Control might seem like a tiny improvement, but for something that I use
all the time it is a massive improvement to the way I use my computer day-to-day. So are other seemingly innocuous things like scroll-bars that hide themselves; saving screen-space for what matters, i.e - the things I actually want to do with my computer.
So to be honest; I love the direction of Lion, sure it doesn't have any huge marketable features, it has lots of little ones. And this heap of little features is exactly what I need, an OS that lets me do what I want, and provides me, and the developers of the applications that I use, the tools with which to do it.