OS X, being Unix, is better than Windows will ever be. Windows is terrible for a multiuser environment, has the awful registry, has an ugly UI (Win 8), is awful for a mouse and keyboard (Win 8), etc.
Then there's the look of the computers. Macs just look really, really nice. Factor in the OS and you have a great computer. (Yes, overpriced, but still a great computer that will last a long, long time).
All of that said, I still prefer my Linux distros; I would take OS X over WIndows any day, though.