Okay, this kind of thing just really mystifies me. No offense, but what kind of crack are you smoking and can I have some???
OS X - Unix background/architecture. X11 included (you have to install it sure.) Pretty decent range of GNU/FOSS software in base OS, and a piece of cake with Fink or Macports to add whatever you desire. Or download source and compile.
Win7 - No X11, SSH, RDC works very nicely, have to add in Cygwin for FOSS/GNU software. No compiler. Still built on Windows monolithic architecture...and while improved greatly over Vista, still requires more resources to run less functions than any Unix variant.
OS X - No activation.
Windows 7 - Activation...Oh, replace a component, let's reactivate, do it again, call Microsoft to reactivate...oh wait, you activated too many times, call this other number, hold, maybe activate. Shoot self in head.
OS X - Automatic backup built in. Cloning a breeze (and automated) with CCC (free) or SuperDuper ($29). Can boot off clone...via FW, USB, or replace drive.
Win 7 - Has a backup utility. Haven't tried it, but reviews do point to it being better than the old ntbackup. Doubt highly it matches TM in features or ease of use. Cloning - Free and Paid products available. Have to fiddle with Disk ID, PITA to boot off other devices last time I tried it. Don't know of any simple way to clone automatically (maybe finally added to Ghost, it needed it for damn sure!).
OS X / Win 7 - both have eye candy. Aero is pretty nice looking. New task bar is more useful. Having finally adapted to Mac, not real keen to figure out all the goodies in Win 7, but interfaces are closer.
OSX - Even tough outdated, free MarcoPolo software prolly the damn neatest thing I've ever seen in terms of contextual computing. A level of automation that I haven't seen anything close to approaching in Windows. Not to mention at/cron.
Windows 7 - Scheduled tasks...anything else?
OS X - Variety of launchers, QSB, LB, QS, etc. Spotlight. Quicklook.
Windows 7 - Heh, usually indexing such hit on resources I turn it off. Possibly old habit from earlier versions. Reviews indicate that it is more more useful these days.
OS X - Not counting GNU/FOSS - large variety of freeware/shareware. For the most part, I've found OS X shareware more reasonably priced and more useful Free/Shareware things out there.
Windows 7 - Large ecosystem.
OS X - Application and IPFW firewalls
Win 7 - MS Firewall.
Sorry, I prolly just hijacked the hell out of this thread, but mostly I'm curious as to how people are comparing Windows to OS X.