ActiveWin.com has an article that compares Windows XP vs. MacOS X panther (10.3). A lot of good points are made but we also think it is not doing a (pardon the pun) apples and apples comparison.

The article focuses on what comes with the base OS rather than what is available on a platform.  For example, is it really that big of a deal that Outlook Express doesn't include spam fighting features when for free you can download something like SpamPal? Especially when a Mac carries with it a $600 to $1000 premium?

Here's another point of view on the matter at JoeUser.com