SnakeXs said it best. It really depends on who you ask, and you'll get every side. My personal opinion is that *I* like Mac OS X a lot. But that's my opinion. I'm not going to say whter it's better than Windows, because to be frank, I haven't used windows in several years. For sure, I interact with it every now and again and those times, I can get frustrated, but not so much because it's worse, but because it's unfamiliar with how I work.
Something very important to me is simplicity and a level of "I don't want to deal with that". The integration of the software environment on a Mac and the 'consistent' interaction between the hardware and the software because they come from the same company helps achieve that in my mind. I'm not saying that this doesn't happen in other environments, just that it seems logical to me that when you want things to be as easy as possible, you need to have a level of understanding between the hardware and software, and this must be easier when the two come from the same place.
In short, Apple (and Mac developers) essentially know the configuration of all Macs (more or less), and this has to be easier in making software work. On top of that, I enjoy staying within the Apple environment when possible so that software conflicts are minimised. Again, not saying all the Apple software talks well, but generally it's better than using a third party app that gets broken with an OS upgrade.
Ironic that the iPad is nearly the exact opposite issue in the last regard, but that's mitigated by the closed environment and the current consistency of hardware.
What does it all mean? For me, the basic tasks I would use a computer for are all accounted for, and that they more or less run without me having to 'deal' with more issues than I need to.