I am very open-minded about Linux and have given it a try several times, most recently a couple of months ago. I went with Linux Mint and Ubuntu as the most consumer-friendly branches of Linux.
What I dislike about Linux is the constant tinkering, both to solve problems and to modify the UI to your needs. Whenever something doesn’t work, the solution isn’t often easy to find. Example: getting Netflix to work. I spent hours trying to get it to work on both systems and the eventual performance was just not very good (e.g. screen tearing). When tweaking the UI, I thought that Linux Mint was almost as terrible as Windows with its virtually countless menus and settings panes as well as hidden options at some places. To me, it’s just a mess. Ubuntu on the other hand has more of an OS X approach, but it is just too rigid in terms of UI, requiring messing with Terminal or downloading additional plugins and themes (some of them out of date, requiring yet additional tweaking). I felt dissatisfied with both after a couple of days, because the end result was not completely to my liking and I couldn’t be bothered anymore to tinker further.
OS X just has that straightforwardness. Finder, Dock and Mission Control are my absolute favourites; powerful and simple. All settings are either in system settings or in application-specific settings. There is nothing else to do. Making a clean install of OS X is not a pain, it’s so trivial because most of it works right from the start and doesn’t require tinkering. OS X also has a finishing touch everywhere, the smooth scrolling, the subtle animations. It brings the OS to life and doesn’t appear as static as Linux still does. Linux ist just not meant for me, but I still think it is an absolutely great system, if you are willing to put the time into it.