Which James? Not Strachan this time ;)
James Duncan Davidson has proclaimed Why Mac OS X is Better.
I am the owner of both platforms, and understand where James is coming from. I have really enjoyed the Mac experience. HOWEVER, it has not be pain free. You have to enjoy some tinkering to get some things working. Your Mom wouldn’t have to… but if you are a developer you will want to. Things are getting better and better though. The issues I had with SAMBA printing are fine now in 10.3 for example. But it isn’t perfect.
And if you want to do .NET development….. ;)