Hmm. I use both all day long, and I'm currently typing this from IE8 in W7, on a new MacBook Pro. Those of you Mac users who abandoned PCs "years ago" really have zero perspective on current Windows development. Vista had its faults, but worked very different from XP, and was organized very differently. W7 is different still, and in my opinion, addresses everything I didn't like about Vista. If you're still complaing about the look of XP, you're pretty much the same as a PC user moaning about Macs only having single button mice. I actually prefer bits and pieces from both the current Mac and PC sides, and I wouldn't say either is decisively "better" for my purposes.
For the same money, a W7 box will likely be more powerful. But as long as you stay within a limited box of things you'd like to do, a Mac will probably be substantially simpler to learn. In the Mac world, things are either simple or impossible. In the PC world many more things are possible, but you will have to work harder to do some of them.
I can count on one hand the applications I had working in Vista that don't work on W7, and none of them are particularly useful or important to me. All of the big titles work fine now, and have worked fine even on the free release candidate for months now. The things that I can't get to work natively in W7 are all running for me in the XP virtual machine that comes with Windows 7 Ultimate. Just for grins, I fired up an old driving game from 1999 on my W7 64 bit tower (all the latest spec h/w), and it works well, even without resorting to the XP VM. I find that quite amazing.
Mac hardware usually has a much better design sense. The machines look better, feel better, and are priced accordingly.